Rejection of registration application is justified if the assessee fails to provide necessary details

Bijapur Jan Shikshan Sansthan Vs CIT (Exemption) (ITAT Raipur)

ITAT Raipur held that application for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act rightly rejected since assessee, without any justifiable reason, failed to provide requisite details/ documents specifically called by CIT(E).

Facts- The assessee society that was provisionally registered u/s. 12AB of the Act had in “Form 10AB” r.w.Rule 17A of the Income Tax Rules, 1962 applied for registration u/s.12A(1)(ac)(iii) of the Act.

Accordingly, CIT(Exemption), Bhopal called upon th

Please become a Premium member. If you are already a Premium member, login here to access the full content.