2018 (4) TMI 555

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..... ration of the society and the rules and regulations have been filed, therefore, the compliance as per law still remain to be complied. The assessee has miserably failed to comply with the requirement of law for granting registration U/s 12AA of the Act, therefore, the Bench sustain the order of the ld. CIT(E) on this issue. Since, the assessee has failed to get the registration U/s 12AA of the Act .....

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..... ustees/members/settler alongwith complete address/PAN with ID proof. The ld. CIT(E) also called information for donations received exceeding ₹ 10,000/- and to produce books of account alongwith bills and vouchers. None of these compliances were made by the assessee. The ld. CIT(E) rejected the application for the reason that even after providing sufficient opportunities to produce details an .....

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