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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Registration u/s 12AA - no relevant document was produced before ...


Tribunal Fails to Exercise Jurisdiction; Assessee Can't Prove Charitable Activities for Section 12AA Registration.

November 7, 2019

Case Laws     Income Tax     HC

Registration u/s 12AA - no relevant document was produced before the Commissioner (Exemption) to prove that the assessee is involved in charitable activities in consonance to the object for which it was established. - Tribunal has failed to exercise its jurisdiction, as is vested

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