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Registration U/s. 12AA cannot be denied for non filing of Income Tax Return
Case Law Details
- Case Name
- CIT Vs Shekhawati Public School Samiti (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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CIT Vs Shekhawati Public School Samiti (Rajasthan High Court)
It has been categorically recorded by the Tribunal that the CIT(E) has to satisfy two conditions while granting registration under section 12AA of the Act. Firstly, whether the objects of the assessee are charitable in nature and thus, the activities are genuine. It cannot be concluded on the basis that the assessee has not filed its income tax returns in earlier years that the activities of the assessee are not genuine. It has been further recorded that section 13 of the Act comes into play at the time of granting exemption under s...
