Registration of Trust u/s 12AA is valid when object of the Trust is Charitable in Nature, Exemption u/s 80(G)(S)(vi) allowable: Calcutta HC [Read Order]

Registration - Trust - object - of - the - Trust - is - Charitable - in - Nature - Exemption - allowable - Calcutta - HC- TAXSCAN

The Calcutta High Court (HC) has held that registration of trust u/s 12AA  of the Income Tax Act,1961 is valid when the object of the Trust is charitable in nature and allowed the Exemption u/s 80(G)(S)(vi) of the act. The Commissioner of Income Tax (Exemption), Kolkata [CIT(E)] rejected the application filed by Vijay Kumar Bajoria…

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