Impossible to mention registration u/s 12AB in ITR-7: ITAT remanded the matter to AO for considering registration u/s 12 A

PIME Welfare Society Vs ACIT (ITAT Visakhapatnam)

In the matter abovementioned ITAT remanded matter to AO for adjudicating exemption by taking registration u/s 12 A as it is impossible for assessee to mentioned new registration particular in ITR-7.

Assessee is a Charitable Society registered initially U/s. 12A. Assessee applied for renewal of registration u/s 12AB in pursuant to the amendment brought in Statute with effect from 01/06/2022 where all the Charitable Trusts were supposed to apply for registration U/s. 12AB of the Act even though they were already holding registr

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