Furnishing of Original copy of documents not mandatory for Section 12AA Registration from 19.02.2018

Shrimad Dayanand Shiksha Samiti Bhilwada Vs CIT (ITAT Jaipur)

From the facts of the present case, we noticed that the assessee had filed an application before the ld. CIT (Exemption) for seeking registration u/s 12AA of the Act. The assessee had also furnished the copy of MOA notorized by the Notary Officer, Bhilwara. However, the ld. CIT (Exemption) rejected the application filed by the assessee on the ground that as per Rule 17A read with section 12AA(1)(b) of the Act , the certified copy of the instrument establishing the

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