[aaykarbhavan] Kurni Community is a backward class; trust established for its benefit couldn't be denied sec. 12AA registration

Kurni Community is a backward class; trust established for its benefit couldn't be denied sec. 12AA registration

November 13, 2014[2014] 50 taxmann.com 53 (Hyderabad - Trib.)

IT : Assessee-society, created for benifit of kurni community which was classified as a backward class, would come within exception provided under Explanation 2 to section 13 and, thus it could not be denied registration under section 12AA by invoking restriction imposed under section 13(1)(b)

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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