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2011 (5) TMI 574 - ITAT MUMBAIRegistration u/s 12A - failure to produce the certificate of Charity Commissioner - Held that:- In terms of requirements of form No.10-A, filed by the assessee under Rule 17A of the Income Tax Rules read with Section 12A the assessee has already filed instrument under which the institution was established i.e. Memorandum of Association and Articles of Association under which the assessee company was formed - The only reason for which the registration was declined was on the ground that the assessee could not produce the certificate from the Charity Commissioner is not legally sustainable as decided in Disha India Micro Credit vs CIT [2011 (1) TMI 693 - ITAT NEW DELHI] - Decision in favour of the assessee
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