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Sec. 12AA registration cannot be denied merely for having activities outside India
Case Law Details
- Case Name
- National Informatics Centre Services Inc. Vs DIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Section 12AA prescribes the procedure for registration. Reading the section, it becomes clear that after the application is made the officer has to call for documents or information form the Trusty to satisfy himself about the genuineness of the activities of the Trust. He can make further enquiry as he may deem necessary. It is only after satisfying himself about the genuineness of the activities of the Trust. He can make further enquiry as he may deem necessary.It is only after satisfying himself about the objects of the Trust and the genuineness of its activities that he h...
