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| The Tax Publishers2021 TaxPub(DT) 0808 (Mad-HC) INCOME TAX ACT, 1961
Section 12AA
Assessee is entitled for registration under section 12AA, even if they are engaged in the category of activity of 'object of general public utility'.
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Charitable trust - Registration under section 12AA - Assessee engaged in the category of activity of 'object of general public utility' -
Assessee filed application for registration under section 12AA. CIT rejected the application on the ground that the assessee was not involved in any charitable activity to qualify for registration under section 12AA. Held: Even if the assessee is engaged in the category of activity of 'object of general public utility', they are entitled for registration under section 12A. Therefore, assessee can claim registration under section 12A by categorising the activity of the assessee as 'object of general public utility'.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
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