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2011 (12) TMI 83 - AT - Income TaxDelay in filing of application for registration under section 12AA - charitable institution - held that:- The assessee society being an artificial juridical person, it cannot suo motu think or act. It thinks through its trustees. It is seen from the order of the Commissioner of Income-tax that the secretary of the assessee society himself is a lawyer. It is also seen that the assessee society is availing the services of chartered accountants. When this is the case, we are of the view that the theory of ignorance of law propounded by the assessee trust falls down. - the assessee is not entitled for retrospective registration. - Decided against the assessee.
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