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…
Labour Laws
06/09/20264 min read
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Objects Held Not Charitable as Benefits Limited to Members, Not Public at Large: ITAT Upholds CIT(E) Order Rejecting 12AB Registration
Corporate Law & GovernanceIncome Tax
The ITAT has upheld a CIT order rejecting a 12AB registration, ruling that objects held are "not charitable as benefits are limited to members, not the public at large." The tribunal's decision provides a significant victory for the government. The ruling clarifies that a trust that is not working for the public at large cannot be granted a charitable registration. This is a crucial precedent for other cases.
