CIT can refuse Registration U/s 12AA if Activities of Trust are not Charitable

IN THE ITAT AGRA BENCH Hardayal Charitable and Educational Trust versus Commissioner of Income-tax-II, Agra IT Appeal Nos. 443 & 444 (Agra) of 2011 March 7, 2012 ORDER Bhavnesh Saini, Judicial Member   Both the appeals of the assessee are directed against the common order of ld. Commissioner of Income-tax-II, Agra dated 17/23rd August, 2011, refusing to grant registration u/s. 12AA of the Income-tax Act and approval u/s. 80G of the Income-tax Act. 2. According to the office, both the appeals are time barred by 37 days. The assessee explained in the application for condona...