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Income Tax

Registration Under Section 12AB Restored Due to Reasonable Cause for Non-Response

Case Law Details

Case Name
Academy of Fine Arts & Crafts Vs CIT (Exemptions) (ITAT Mumbai)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
NA
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Academy of Fine Arts & Crafts Vs CIT (Exemptions) (ITAT Mumbai) No internet in border village can’t defeat charity registration: ITAT restores 12AB application of educational trust Mumbai ITAT set aside the rejection of provisional registration u/s 12AB & restored the matter to the file of CIT(E) for fresh consideration. Assessee, a long-standing charitable trust established in 1963 & running multiple recognised educational institutions across Maharashtra & Ladakh, had applied for provisional registration in Form 10AC u/s 12A(1)(ac)(vi). CIT(E) rejected the application solely...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,510

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