Registration U/s. 12A of trust cannot be denied merely because it consists of Urologist Doctors

Commissioner Of Income Tax Vs. Chhattisgarh Urology Society (Chhattisgarh High Court) Indisputably, the respondent has moved the application before the expiry of one year from the date of its creation. In course of processing of the application, the trust was noticed to submit the books of accounts for FY 2013-14. While rejecting the application, the CIT has opined that the trust having failed to produce the books of accounts and further that the charitable activity is for promoting the Urologist so that more and more patients visit these Urologists, therefore, the society is basically in the ...