ITAT Delhi Remands Section 12AA Registration Denial After Object Amendment

Arya Smaj Vs CIT (Exemption) (ITAT Delhi) Section 12AA Registration Denial Remanded After Proposed Amendment of Objects: ITAT Delhi Grants Fresh Opportunity The Delhi Bench of the ITAT set aside the order of the CIT(Exemption) rejecting the assessee’s application for registration under section 12AA and restored the matter for fresh consideration. The CIT(E) had denied registration on the ground that the society, though running schools for several years, did not have “running of schools” expressly mentioned in its objects clause, and therefore its activities were not in accordance with it...