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Registration U/s. 12AA cannot be denied for mere failure to produce original copy of MoA
Case Law Details
- Case Name
- The Managing Committee Aminia Muslim Girls School Vs Principal CIT (Exemption), (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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The Managing Committee Aminia Muslim Girls School Vs Pr. CIT (Exemption) (ITAT Delhi)
The Ld. CIT(E) declined the registration and approval u/s 12AA and Section 80G respectively, on the sole ground that, the applicant has not filed requisite details as well as MoA for verification, so as to establish the nature and genuineness of the activities of the society.
When the applicant is running the school for girls and imparting training to the girls in handicrafts without charging any fee, activities of the societies appear to be are charitable and genuine in nature.
Not only this...
