Dive into how a strong Legal & Compliance Function can help properly your NGOs growth. Learn about what the actual scope of the function should be, who does what, practical insights, common failures and more.

The ITAT decided that a charitable society registered under Section 12A can still get tax exemption, even if it has a surplus from operations. The society, which runs eye hospitals, reported no income for 2017-18. The AO saw a surplus of 31.29% and classified it as taxable. However, the Tribunal concluded that the main activity was eye care, qualifying it for exemption, since it met the 85% application requirement.