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S. 12A registration denied to appellant on failure to prove that its independent unit with own bye-laws and regulations
Case Law Details
- Case Name
- Mother Superior, Sacred Heart Convent Vs. The Commissioner of Income-Tax (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011- 12
- Courts
- All ITAT, ITAT Cochin
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ITAT COCHIN BENCH
Mother Superior, Sacred Heart Convent
versus
Commissioner of Income-tax, Kottayam
IT Appeal No. 4 (Coch.) of 2012
[ASSESSMENT YEAR 2011-12]
APRIL 5, 2013
ORDER
B.R. Baskaran, Accountant Member
The assessee has preferred this appeal challenging the order dated 25-10-2011 passed by Ld CIT, Kottayam rejecting the application filed by the assessee seeking registration u/s 12A of the Act.
2. The facts relating to the case are set out in brief. The assessee herein filed an application in the prescribed Form No.10A before Ld CIT, Kottayam on 07.03.2011 seeking registration u/s 12...
