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Section 12AB Registration Rejection Set Aside for Fresh Opportunity: ITAT Bangalore
Case Law Details
- Case Name
- AIP Reddy Mahajanasangha Vs CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Bangalore
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AIP Reddy Mahajanasangha Vs CIT (ITAT Bangalore)
The assessee appealed against the order of the Commissioner of Income Tax (Exemption) rejecting its application for registration under Section 12AB of the Income-tax Act, 1961 in Form No. 10AD.
The assessee had filed Form 10AB seeking registration under Section 12AB. During the proceedings, the Commissioner of Income Tax (Exemption) called upon the assessee to furnish necessary details to establish the genuineness of the trust’s activities. However, only partial details were furnished. The Commissioner held that the assess...
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