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ITAT Delhi Remands Section 12AA Registration Denial After Object Amendment
Case Law Details
- Case Name
- Arya Smaj Vs CIT (Exemption) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2023-24
- Courts
- All ITAT, ITAT Delhi
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Arya Smaj Vs CIT (Exemption) (ITAT Delhi)
Section 12AA Registration Denial Remanded After Proposed Amendment of Objects: ITAT Delhi Grants Fresh Opportunity
The Delhi Bench of the ITAT set aside the order of the CIT(Exemption) rejecting the assessee’s application for registration under section 12AA and restored the matter for fresh consideration. The CIT(E) had denied registration on the ground that the society, though running schools for several years, did not have “running of schools” expressly mentioned in its objects clause, and therefore its activities were not in accordance with it...
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