Refusing registration on the ground of violation of provisions of section 13(1)(b) & 13(1)(c) is not justified especially when nature of its objects or genuineness of the activities of the trust is not doubted
Scope of enquiry u/s 12AA for registration u/s 12A is limited to make enquiries about genuineness of activities and object of the trust
which was disallowed under section 40A(3) by the assessing officer read with rule 6DD got reversed on higher appeal.
NRI’s Swiss bank deposits, non-taxable sans AO establishing nexus with India sourced income: Mumbai ITAT
