The Income Tax Appellate Tribunal (ITAT) held that the registration under section 12AA of the Income-tax Act, 1961 cannot be refused on the ground that trust has not commenced the charitable or religious activity. The assessee society, Mariam Education Society is registered under the society of the Registrar, Uttar Pradesh, and said Registration was renewed […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2KSZHFc
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