Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trust’s full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]

By Aparna. M - On June 11, 2023 9:21 am - 2 mins read

Registration - Income Tax Act - Remuneration paid to trust's full time workers - trust's full time workers - taxscan

The Amritsar bench of Income Tax Appellate Tribunal (ITAT) has recently held that registration under Section 12A(1)(ac)(iii) Income Tax Act, 1961 should not be denied if remuneration paid to trust’s full time workers is not contravening Section 13(1)(c) Income Tax Act. The Assessee Kalumal Shorimal Nathumal Rangwala Pvt. is a charitable trust. The Assessee made…

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