No section 12AA registration denial for mere non-filing of IT return

Kolkata Police Pre-Paid Taxi Booth Society Vs CIT (ITAT Kolkata) The issue under consideration is whether the CIT(E) is correct in rejecting the Application for grant of registration u/s 12AA for mere non-filing of Income Tax Return? In the present case, the assessee-society earns income by way of a collection of subscriptions from the operation of pre-paid taxi services at Sealdah and Kolkata railway stations. The objectives of the society are to establish, operate, and manage pre-paid taxi booth and providing the facility to passengers at designated stations. The Commissioner of Income Tax (...