One bogus donation received by trust whether can form ground for cancellation of registration under sec 12AA (3) [Commissioner of Income Tax (Exemptions), Kolkata V. Jagannath Gupta Family Trust ]

Judgment Date  01 Feb 2019SCD[2019]1-27 SC

Case Digest

In terms of provision of section12AA(3), even one bogus donation can establish that activities of charitable trust are not genuine and it can form a ground for cancellation of registration.

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