Held that the Tribunal after considering the submissions of parties, recorded a categorical finding that objects of the assessee Trust are both charitable as well as religious in nature; Tribunal is absolutely justified in holding that the assessee trust is entitled for registration under S. 12AA.
CIT (E) v. Shree Vimalnath Jain Swetamber Mandir Trust (2025) 174 taxmann.com 63/ 345 CTR 868 / 250 DTR 272 (Chhattisgarh)(HC)
S. 12AA : Procedure for registration –Trust or institution-Objects of the assessee trust are both charitable as well as religious in nature-Entitle for registration-Order of Tribunal affirmed.[S.260A]
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