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2014 (8) TMI 643 - HC - Income TaxRegistration u/s 12AA(2) w.e.f. AY 2001-02 Failure to justify the delay in filing appeal - Held that:- The Tribunal had rightly recorded that the assessee was registered vide certificate of registration dated 29.1.2004 issued by the Registrar of Firms and Societies (Punjab), Chandigarh - The assessee had not given any justified cause for not applying for registration before 31.5.2007 whereas the trust was constituted vide deed dated 4.2.2000 the assessee as the assessee has failed to justify the delay in filing the application under Section 12A of the Act belated on 31.05.2007 as against the constitution of the trust vide deed dated 04.02.2000 thus, no substantial question of law arise for consideration Decided against Assessee.
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