The Patna ITAT upheld the rejection of a trust's Section 12AB registration based on findings that its deed permitted income applications for individuals residing outside India, emphasizing limitations under Section 11.
ITAT Upholds Section 12AB Rejection as Trust Deed Allowed Benefits Outside India
The Patna ITAT upheld the rejection of a trust's Section 12AB registration based on findings that its deed permitted income applications for individuals residing outside India, emphasizing limitations under Section 11.
Citations
- ITAT Patna (2026) TaxGuru Page N/A
Source:taxguru.in