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Denial of registration u/s 12AB post supply of all desired information unjustified
Case Law Details
- Case Name
- Keeday Makauday Foundation Vs CIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Jaipur
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Keeday Makauday Foundation Vs CIT (ITAT Jaipur)
ITAT Jaipur held that CIT(Exemption) not justified in denying the registration under section 12AB of the Income Tax Act as the foundation/ trust duly supplied all the desired information as per the query letter.
Facts- The assessee foundation filed application online dated 31-03-2022 in Form No. 10AB seeking registration u/s 12AB of the Act.
CIT(E) took the reference of Rule 17A of Income Tax Rules, 1962 whereby the assessee foundation is required to produce documents regarding establishing of the trust/society for verification a...
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