Registration U/s. 12AA cannot be denied for mere non filing of Return

Advocate Akhilesh Kumar Sah 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) [ IT...