Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Mere Purchase of Land Not Commencement of Charitable Activities; ITAT Directs to Grant Registration u/s 12AB
ITAT ruled that merely purchasing land does not signify commencement of charitable activities, and directed granting registration under Section 12AB. The judgment provides clarity on criteria for tax exemption eligibility for trusts.