This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 12AA registration cannot be denied by giving vague reasons
Case Law Details
- Case Name
- Rastriya Saksharta Mission Innovative Technologies Education, Khesra Vs. CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rastriya Saksharta Mission Innovative Technologies Education, Khesra Vs. CIT (ITAT Delhi)
Section 12AA of the I.T. Act provides that ‘Pr.CIT or CIT on receipt of an application for registration of a trust or institution under section 12A, shall after satisfying himself about the objects of the trust or institution and the genuineness of its activities, shall pass an order in writing registering the trust or institution, shall, if not so satisfied, pass the order in writing refusing to register the trust or institution.’ Therefore, according to the above provisions, at the time of grant of ...
