Trust Registration cannot be denied for Non Filing of Return for Several Years

HIGH COURT OF ALLAHABAD Commissioner of Income-tax-1 Versus Shri Advait Ashram Society IT Appeal No. 439 of 2009 November 8, 2012 JUDGMENT 1. The present appeal has been filed under Section 260 (A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) against the order dated 13.2.2009 passed by the Income Tax Appellate Tribunal, Agra (hereinafter referred to as the ‘Tribunal’). The Commissioner of Income Tax, Agra has proposed the following substantial question of law said to be arising out of the order of the Tribunal: – (1)  Whethe...