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Case Law Details

Case Name : Arya Smaj Vs CIT (Exemption) (ITAT Delhi)
Related Assessment Year : 2023-24
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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” ex

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