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2018 (2) TMI 1594 - AT - Income TaxApproval u/s. 12AA denied - eligibility criteria - assessee has not filed the relevant details in support of its registration application - Held that:- Assessee refers to the relevant statement of facts pleading therein that father of the managing trustee and President had demised at the time when the registration’s case was fixed before CIT(Exemptions). He stated to have filed for adjournment application as well. The assessee is very much interested in pursuing its registration plea before the CIT(Exemptions). She has also filed a detailed compilation of all the relevant details comprising of forwarding letter of registration application, Form 10A, copy of memorandum and request of Association of the Trust, Charity Commissioner’s Bhuj’s Certificate, PAN card, notice dated 07.05.2015, adjournment application sent through courier, its tracking detail, death certificate of father of the managing trustee, reply of notice dated 07.05.2015 (which could not be filed), copy of enquiry application dated 05.01.2016 and request letter seeking copy of the impugned order; respectively. The above details in support of assessee’s registration application need to be examined in detail in corresponding proceedings. - Decided in favour of assessee for statistical purposes.
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