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Cancellation of registration of trust u/s. 12AA for mere delay in filing of return is not justifiable
Case Law Details
- Case Name
- Vijayanagar Educational Trust Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Bangalore
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Vijayanagar Educational Trust Vs CIT (Exemptions) (ITAT Bangalore)
ITAT Bangalore held that mere delay in filing the return of income cannot be construed as a violation so grave as to justify cancellation of registration under Section 12AA(4). Delay in return was unintentional hence cancellation of registration u/s. 12AA not justified.
Facts- The present appeal is preferred by Vijayanagar Educational Trust (the ‘assessee’, ‘appellant’, ‘Trust’) for the assessment year 2019-20 against the order passed by the ld. Commissioner of Income Tax (E...
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