Polaris Foundation ., In re
Date: June 5, 2023
Subject Matter
Services provided to UNICEF i.r.o Strengthening COVID-19 and Seasonal Hazard Preparedness are exempt
Summary
The ruling is about a trust registered as a public charitable trust under Section 12AA of the Income Tax Act. The trust undertakes activities related to public awareness of preventive health, particularly in relation to controlling the spread of COVI…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, DELHI 1. The applicant submitted a copy of challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.1 The applicant is a Charitable Trust registered under Section 12AA of the Income Tax Act, 1961 and the object of the Trust, inter alia, is to give medical…