This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Opportunity granted as assessee failed to represent in rejection of registration u/s. 12AB
Case Law Details
- Case Name
- M.V. Karmari Charitable Trust Vs CIT(Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2024-25
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
M.V. Karmari Charitable Trust Vs CIT(Exemptions) (ITAT Bangalore)
ITAT Bangalore held that matter of rejection of registration under section 12AB of the Income Tax Act is liable to be restored back to CIT(Exemptions) for granting one more opportunity as assessee failed to represent its case properly before the authorities.
Facts- The assessee trust applied for the registration u/s 12AB of the Act in form No.10AB on 20.5.2023. On perusal of financial statement of the financials of the trust do not show substantial activity towards the object of the Trust. Further in the absence of the Charitabl...
Author Info
