Wednesday 4 September 2013

Registration to a trust denied as general public services offered by it in lieu of a sum were not ch

IT: Where assessee society was engaged in providing services to public to facilitate them in obtaining different kinds of licences, ration card, marriage certificate etc., in view of fact that for said purpose assessee was charging service fee from its customers over and above prescribed amount, assessee's activity could not be considered as charitable in nature under section 2(15) and, therefore, its application seeking registration under section 12A was to be rejected


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