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Income Tax - Highlights / Catch Notes

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Denial of Registration u/s. 12AB - when the Trust Deed was there ...


Trust Deed Presented, CIT(E) Directed to Grant Section 12AB Registration Without Specified Unmet Conditions.

June 26, 2023

Case Laws     Income Tax     AT

Denial of Registration u/s. 12AB - when the Trust Deed was there before the CIT(E) and the assessee furnished all the necessary details of the activities carried out up to the stipulated date, there was no reason for the ld. CIT(E) to deny the benefit of registration u/s. 12AB without specifically pointing out the nonfulfillment of the requisite condition(s) for the grant of registration. - CIT(E) directed to grant the registration u/s. 12AB - AT

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