TRUST TAXATION

Ο Sec. 11(1)(c) & 80G(5)(vi) – Barefoot College International vs. CIT

[2017] 82 taxmann.com 26 (Jaip Trib.)

Where assessee trust registered u/s 12AA carried out charitable activities outside India (i.e. solar work) without obtaining prior approval of competent authority in terms of section 11(1)(c), its application seeking exemption u/s 80G(5)(vi) was to be rejected