Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

Trust's registration rejected as objects not for general public benefit 2(15.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT(E) rightly rejected registration u/s 12AB as applicant's objects per memorandum not for benefit of general public but specific section of society. Proviso to section 2(15) defining charitable purpose gets imbibed in determining registration u/s 12AB. ITAT dismissed assessee's appeal relying on Truck Operators Association case that association working for interests of its members not charitable activity.....