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Prerequisite of section 12AA of IT Act for rejection of registration of a trust
Case Law Details
- Case Name
- Memorial Medical Association Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Mumbai
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RELEVANT PARAGRAPH
7. Under section 12AA1(a) of the Act, the CIT is empowered to call for information to satisfy himself about the genuineness of activities of trust /institution. The Commissioner may make such inquiries as he thinks fit for the purpose. Under section 12AA1(b) of the Act, after having satisfied about the objects of Trust/institution and genuineness of its activities, CIT shall pass an order registering the Trust/Institution or refusing to register the Trust/Institution. Under section 122AA(2) of the Act, the order is to be passed by the CIT within 6 months fro...
