Registration U/s. 12AA cannot be denied for non-filing of returns and audited accounts

Sahid Munshi Ram Memorial Education Society Vs. CIT (ITAT Delhi) Section 13 comes into play at the time of granting exemption under section 11 and not at the time of granting registration under section 12AA. The only two requirements while granting registration, are with respect to the charitable nature of the objects and genuineness of the activities and since activities of the assessee were admittedly for imparting education, it could not be said that non-filing of returns for the preceding years or not getting the accounts audited dis entitled the assessee from being granted registration. F...