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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Charitable Trust Faces Tax Exemption Risk for Alleged Capitation Fee Collection Violations Under Income Tax Act Sections 11, 12A, 80G.</h1> A charitable trust faced allegations from the revenue authority for collecting unaccounted capitation fees for admissions, violating trust norms and relevant statutes. The trust, registered under Section 12A and approved under Section 80G of the Income Tax Act, risked losing tax exemptions under Section 11 due to these activities. Evidence, primarily seized from employees' residences, raised questions about its direct link to the trust. Employees initially admitted to collecting fees but later retracted their statements, casting doubt on their reliability. The case's complexity is heightened by the use of the Income Declaration Scheme 2016 and contradictory trustee admissions.
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