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Corporate TaxArticle·21 September 2026

Madras HC says Charitable and Religious Objects Can Coexist for Section 12AA Registration

By J the App

Executive Summary

Sahasra Linga Yoga Anjaeya Saptharishi Peedam Seva Trust was granted registration under Section 12AA despite its trust deed containing both charitable and religious objects. Following its earlier decision in Arulmigu Sri Kamatchi Amman Trust, the Madras High Court held that Section 12AA did not create such a disqualification and dismissed the Revenue's appeal.

Domain | Corporate Tax | DT

The Position

Section 12AA, as applicab...

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