S. 12A registration denied to appellant on failure to prove that its independent unit with own bye-laws and regulations

ITAT COCHIN BENCH Mother Superior, Sacred Heart Convent versus Commissioner of Income-tax, Kottayam IT Appeal No. 4 (Coch.) of 2012 [ASSESSMENT YEAR 2011-12] APRIL  5, 2013 ORDER B.R. Baskaran, Accountant Member The assessee has preferred this appeal challenging the order dated 25-10-2011 passed by Ld CIT, Kottayam rejecting the application filed by the assessee seeking registration u/s 12A of the Act. 2. The facts relating to the case are set out in brief. The assessee herein filed an application in the prescribed Form No.10A before Ld CIT, Kottayam on 07.03.2011 seeking re...