High Court Upholds Denial of Tax Exemption for Trust u/s 12A, Citing Ultra Vires Actions Beyond Authority.

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....Registration u/s 12A – Interpretation and Scope of section 24(iv) of Delhi Sikh Gurudwara Act, 1971 – such trust was ultra vires the Committee’s powers and beyond its statutory mandate - denial of exemption u/s 12A by DIT(E) restored - HC....