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2022 (11) TMI 362 - AT - Income TaxExemption u/s 11 - assessee trust was not registered u/s 12AA - HELD THAT:- Undisputedly, the assessee trust though a charitable trust registered under Bombay Public Trust Act, has not been got itself registered under section 12AA of the Act, however got itself registered u/s 12A only on 24.09.2018 i.e. after completion of the assessment proceedings. It is also not in dispute that the assessee has claimed deduction on account of certain expenses claimed to have incurred on the object of trust, on account of legal and miscellaneous expenses etc. which have been disallowed by the AO on the sole ground that the assessee trust has not been registered under section 12A of the Act. Appeals filed by the assessee are dismissed.
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