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Cost imposed for non-furnishing of requisite details post application in Form No. 10AB
Case Law Details
- Case Name
- Surat Diamond Cutting & Polishing Cluster SPV Trust Vs CIT (Exemption) (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Surat
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Surat Diamond Cutting & Polishing Cluster SPV Trust Vs CIT (Exemption) (ITAT Surat)
ITAT Surat imposed cost of Rs. 10,000 on the applicant for non-furnishing of requisite details post application for registration filed in Form No.10AB. Accordingly, matter remanded back to the file of CIT(E).
Facts- The assessee filed an application for registration/incorporation in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. Accordingly, the assessee-trust was asked by CIT(E) to file details/documents vide notice dated 23.07.2024 and 23.08.2024. The applicant did not file any submission nor sought any adj...
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