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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Rejection of application for registration u/s 12AA – Before ...

Income Tax

December 12, 2013

Rejection of application for registration u/s 12AA – Before deciding the entitlement for registration as charitable institution, CIT should verify the source of funds and utilisation of the same - AT

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  8. Registration u/s 12A / 12AA - section 2(15) - there is neither institution nor any coaching classes conducted by the assessee - rejection is not proper - AT

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