Registration U/s. 12AA cannot be denied for registration of society twice with Registrar of Societies

CIT (Exemptions) Vs Shri Mahavir Jain Society (Punjab and Haryana High Court) In the present case, the assessee had filed an application on 26-2-2013 for grant of registration under section 12AA of the Act before the Commissioner. Vide order dated 27-8-2013 (annexure A-l), the Commissioner refused to grant registration to the assessee-society, inter alia, on the ground of non-production of documen­tary evidence in respect of aims and objects of the society, absence of audited financial statements and non-explanation regarding registration of the society twice with the Registrar of Firms and ...