2018 (10) TMI 1829 - SCH - Income Tax

Exemption u/s 11 - approval sought under Section 80G - application filed u/s 12AA was declined by the C.I.T. (E) inspite of granting sufficient opportunity, the assessee failed to produce details and documents in support of its claim for registration - I.T.A.T. while considering the objects (Annex.6) of the charitable Trust, held that as per Section 12A and 12AA what is intended thereby is only a registration simplicitor of the entity of a Trust, which is condition precedent for claiming of benefits under the other provisions of the Act regarding exemption of income, contribution etc. - HELD THAT - Delay condoned. Leave granted.