Supreme Court · 2020 INSC 208 · Decided 19 February 2020
M/S. Ananda Social and Educational Trust v. The Commissioner of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 208 · [2020] 1 S.C.R. 721
- Case number
- CIVIL APPEAL No. 5437/2012
- Decided
- 19 February 2020
- Bench
- S.A. BOBDE, SURYA KANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 12AA
Headnote
Income Tax Act, 1961: s.12AA - Registration under, of a newly registered Trust - Entitlement - Held: A newly registered Trust is entitled for registration under s.12AA on the basis of its objects, without any activity having been undertaken - s.12AA of Commissioner or the Commissioner of the Income Tax on receipt of an application for registration of a trust to call for such documents as may be necessary to satisfy himself about the genuineness of activities of the trust or institution and make inquiries in that behalf - It empowers
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