Section 12A Registration Rejection Due to Bye-Law Delay Unjustified: Kerala HC

Thrissur Canine Club Vs CIT (Exemption) (Kerala High Court) Kochi: The Kerala High Court has directed the Income Tax Department to re-examine the applications for registration under Sections 12A and 80G of the Income Tax Act, 1961, filed by Thrissur Canine Club, a Charitable Society. The court’s decision came after the club’s applications were rejected partly due to a delay in obtaining approval for amendments to its memorandum and bye-laws, even though the approval was granted on the same day as the rejection orders. Thrissur Canine Club, registered under the Travancore-Cochin Lit...