Societies Registration Act Prohibition Against Asset Distribution Negates Mutuality Preserving Charitable Trust Registration Scope
Societies Registration Act Prohibition Against Asset Distribution Negates Mutuality Preserving Charitable Trust Registration Scope Issue Whether the Commissioner (Exemptions) was justified in refusing registration under Section 12AB by treating the assessee-society as a mutual benefit association, despite statutory provisions barring asset distribution among members upon dissolution. Whether the scope of enquiry at the stage of… Read More »