Registration of Trust u/s 12A ::

Last updated: 12 December 2007

Court :
HC

Brief :
Held by the Hon`ble Court that the objects should not be considered independantly, these should be understood in their entirety. As the defending of the members against initiated actions was only one of the objects apart from indulging in charitable activities, the rejection of application for registration u/s 12A was not valid.

Citation :
Medical Accident Prevention Society Vs. C.I.T

Registration of Trust under section 12A : Medical Accident Prevention Society Vs. C.I.T. 09/17/2004 (2005) 278 ITR 165 (Ker) Case Fact: Whether refusal to register a society u/s 12A on the grounds that one of its object was to protect its members from actions initiated against them is valid? Decision: Held by the Hon`ble Court that the objects should not be considered independantly, these should be understood in their entirety. As the defending of the members against initiated actions was only one of the objects apart from indulging in charitable activities, the rejection of application for registration u/s 12A was not valid.