Supreme Court Upholds Registration of Newly Registered Trust Under Section 12AA of Income Tax Act, 1961 Based on Objects and Proposed Activities. The Court held that 'activities' in Section 12AA includes 'proposed activities', allowing registration without actual activities.
19 Feb 2020The Supreme Court heard three civil appeals concerning the registration of trusts under Section 12AA of the Income Tax Act, 1961. In Civil Appeal Nos....
