This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CIT cannot reject Section 12AB Registration by non speaking & reasoned order
Case Law Details
- Case Name
- Bethany Chapel Vs ITO (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Visakhapatnam
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Bethany Chapel Vs ITO (ITAT Visakhapatnam)
The appeal filed by Bethany Chapel, a trust, before the Income Tax Appellate Tribunal (ITAT) in Visakhapatnam, contested the decision of the Commissioner of Income-Tax (Exemptions) (CIT(Exemptions)), Hyderabad, to deny its application for permanent registration under Section 12AB of the Income-tax Act, 1961. The core of the appeal was that the CIT (Exemptions)’s order was unreasoned and legally unsustainable.
Background of the Case
Bethany Chapel, constituted by a trust deed dated January 16, 1924, had aims and objectives predominantly related t...
