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2014 (6) TMI 500 - AT - Income TaxRefusal to grant registration u/s 12A of the Act – Original MOA and other documents to be produced - Held that:- The DIT (E) has refused registration to the assessee society on the ground of its bye-laws not being in conformity with the requirements of the A.P. Societies Registration Act, and the variance between the objects, redundantly stated in the Bye Laws, and the objects stated in the MOA - both being too general, and not verifiable - the assessee has expressed its preparedness to amend the byelaws, so as to make the bye laws specific and verifiable, to the satisfaction of the DIT(E) – thus, the matter is remitted back to the DIT(E) for fresh examination of the assessee’s application for registration u/s 12AA and approval u/s 80G, after giving reasonable opportunity to the assessee to make necessary amendments to its byelaws, so as to make them specific and in conformity with the provisions of A.P. Societies Registration Act – Decided in favour of Assessee.
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