Section 12A(ab) mandates filing of application within 30 days

Aspam Foundation Vs CIT (Exemption) (ITAT Delhi) 1. The Assessee herein has preferred the instant appeal against the order dated 31.01.2019 impugned herein passed u/s 12AA(1)(b) r.w.s. 12A of the Income Tax Act, 1961 (for short “the Act”), by ld. Commissioner of Income tax (Exemption), New Delhi (in short “Ld. Commissioner”). 2. In this case, the Ld. Commissioner rejected the application for registration filed by the Assessee u/s 12AA of the Act on the ground that same has been filed beyond 30 days period as prescribed u/s 12A(ab) inserted by Finance Act, 2017 w.e.f. 01.04.2018. 3. Hea...