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2013 (11) TMI 1603 - AT - Income TaxApplication for registration u/s. 12AA - Held that:- The assessee society was registered with the State Authorities on 16th February, 2012 and field application for registration u/s. 12AA of the Act on 9th March, 2012, i.e., within 21 days of registering the society with the State Authorities. In the meanwhile the assessee has not carried on any activities. But this reason itself does not disentitle the assessee in seeking registration u/s. 12AA of the Act.
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