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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - Absence of registered instrument - ITAT Bar ...

Income Tax

November 20, 2023

Exemption u/s 11 - Absence of registered instrument - ITAT Bar Association - Denial of Registration u/s 12AA/12AB - The assessee failed to fulfil the primary condition for registration under registrar of company, registrar of farm and society or registrar of Public Trust and in absence of such registered instrument, the application filed by assessee is premature and cannot be proceeded to examine their object and the activities, if in accordance with their object. - AT

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