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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Application for grant of registration u/s 12A rejected - non ...


Trust's Section 12A Application Denied: Missing Creation Date and Key Clauses in Trust Deed.

January 30, 2015

Case Laws     Income Tax     AT

Application for grant of registration u/s 12A rejected - non mentioning of date of creation of trust and absence of certain clauses in the trust deed - before refusing registration on the ground of absence of these clauses, ld. DIT(E) could have called upon assessee to explain on the issue - AT

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