Landmark judgement passed by the Supreme Court on 19.02.2020:

Performance of Charitable Activity not Compulsory for Registration of New Trust u/s 12AA of IT Act.

This has always been the practical difficulty faced by the new charitable organizations who wanted to get themselves registered u/s 12A. With the judgement, the issue has been put to rest finally and might resolve various pending cases relating to the matter.

It is correctly pointed out by the bench of Apex court that “activities ” mentioned in the Section should be deemed to be considered as “proposed activities “.

Follow the link: Courtesy:
https://taxguru.in/income-tax/sc-performance-charitable-activity-compulsory-registration-trust-u-s-12aa-act.html?amp#aoh=15835115066747&referrer=https%3A%2F%2Fwww.google.com&amp_tf=From%20%251%24s