Search Results Page
Search Results
1 - 6 of 6 (0.24 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 8 in The Companies Act, 2013 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
M.K. Nambyar Saarf Law Charitable Trust vs Union Of India (Uoi) And Ors. on 28 May, 2004
In this regard, the Hon'ble Delhi High Court
in the case of N.K. Nambyar Saarf Law Charitable Trust (supra) has categorically
10
ITA No.2904/Mum/2025
TIH Foundation for IOT AND IOE
held that the scope of Section 12AA (now Section 12AB) is limited to examining the
genuineness of activities and the objects of the trust, and not the place of
application of income. The Hon'ble Court observed that the fact that the trust may
apply income outside India does not constitute a valid ground for denial of
registration, since Section 11 itself provides a framework for allowing or disallowing
exemption based on application of income in or outside India. Thus, this objection,
being premature and irrelevant at the stage of registration, cannot be sustained.
1