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2018 (10) TMI 733 - AT - Income TaxRegistration u/s 12A r.w.s 12AA - The application of the assessee has been dismissed by holding that since there is no trust-deed available with the assessee, it is not entitled for grant such registration. - Held that:- The case of the assessee was that it was very old trust and only copy of PTR is available. Now trust deed has been executed, therefore, whether activities of the trust are genuine or not required to be examined afresh. We set aside order of the ld.DIT and restore this issue to his file for adjudication of the application submitted by the assessee in form no.10A for grant of registration under section 12AA of the Income Tax Act, 1961. - Matter remanded back.
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