Description:
S.12A : Charitable Trust – Registration as public Trust not necessary for S.12A “charity” registration.
Registration as a public Trust is not a condition precedent for grant of registration under section 12A. There is no requirement in the Income tax Act that the institution constituted for advancement of charity, must be registered as a trust under the public Trusts Act.
Grameen Initiative for women vs. DIT (E), (ITAT) (Mumbai).
Source:
1. www.aiftponline.org
2. AIFTP TIMES Volume.No.2 July, 2011, Page No.6.
3. www.itatonline.org.
Our comment:
The charitable trust need not be registered as charity with the “Public Trust Act.”
