Tribunal held that , registration cannot be denied only on the ground that the Trust was formed by company for complying corporate social responsibility requirement unless genuineness of activities or object is doubted . ( AY.2016-17)
Nanak Chand Jain Charitable Trust. v. CIT (2018) 169 ITD 534 (Delhi) (Trib.)
S. 12AA : Procedure for registration –Trust or institution-Registration cannot be denied only on the ground that the Trust was formed by company for complying corporate social responsibility requirement [ S.11, 80G ]