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Earlier Denial Doesn’t Shut Door – ITAT Delhi Remands 12A/80G Application to CIT(E)

Case Law Details

Case Name
International Council for Education Research And Training Vs CIT (Exemption) (ITAT Delhi)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
NA
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International Council for Education Research And Training Vs CIT (Exemption) (ITAT Delhi) Earlier Denial Doesn’t Shut Door – ITAT Delhi Remands 12A/80G Application to CIT(E); Fresh Application for 12A & 80G Cannot be Rejected Solely Because Earlier One Was Denied Assessee, a society engaged in educational & charitable activities, filed Form 10B seeking registration u/s 12A(1)(ac)(iii) on 30.09.2023 & the application was rejected for non-submission of details. Thereafter, Assessee filed fresh applications on 29.04.2024 for both 12A registration & 80G approval. Queries were ...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,493

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