Formation of Trust for Compliance of CSR Requirements not Reason for Denying Registration u/s 12AA of Income Tax Act: SC condones Delay of 265 Days [Read Order]

The SC condoned delay of 265 days in the challenge regarding the judgment that the formation of trust for compliance of CSR requirements not reason for denying registration under Section 12AA of the Income Tax Act
Supreme Court - Income Tax - Formation of Trust - Denying Registration - TAXSCAN

The Supreme Court condoned delay of 265 days in the challenge regarding the judgment that the formation of trust for compliance of corporate social responsibility ( CSR ) requirements not reason for denying registration under Section 12AA of the Income Tax Act, 1961. The SLP arose out of impugned final judgment and order dated 08-02-2023…

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