Query- Income Tax- Sec 12A certificate

Dear SRRF members,

We have received a new query under Income Tax from Mr. Pushkar Gupta

”An educational Society was registered under Society Act. for carrying the various educational university courses.

It has a gross receipts (fee from student) less than Rs 1 Crore. Whether society can enjoy the benefit of Sec 10(23C) (iiiad) of income Tax Act without applying for Sec 12A certificate registration?

And whether it is mandatory for filling of Income Tax return by virtue of sec 10(23C)(iiiad) or it has to comply the sec 139(4C)?”

Looking forward to your response.

With warm regards,
Tanvi

____________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in

 

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One Response to Query- Income Tax- Sec 12A certificate

  1. chandrakant poinkar says:

    Thanks Dear Deepakji for kind guideline from you.

    c.r.poinkar

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