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 m

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