Case Law Details
Just because the assessee has not filed income tax returns in earlier years, it can not be said that the activities of the assessee of the charitable trust / society were not genuine and grant of the registration under section 12AA cannot be denied
Section 12AA of the Income Tax Act, 1961 (for short ‘the Act’) deals with procedure for registration of a trust or an institution in respect of an application for exemption.
Recently, in the CIT (Exemptions), Chandigarh vs. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala), Barnala (A.Y. 2012-13 to 2014-15) [ ITA No. 38 of 2017 (P&H), decided on 27.03.2017], the Punjab & Haryana High Court held that it had been rightly directed by the ITAT, Chandigarh to the CIT(E) to grant registration under section 12AA of the Act.
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