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Income Tax - Highlights / Catch Notes

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CIT(E) rejected the application for registration u/s 12AB due to ...


CIT(E) rejected 12AB registration due to lack of details from assessee. Tribunal upheld order, distinguishing from prior case with documents.

Case Laws     Income Tax

July 9, 2024

CIT(E) rejected the application for registration u/s 12AB due to inability to determine the genuineness of the assessee's activities, as the assessee failed to furnish details in response to notices. The Tribunal distinguished the case from a prior decision where the assessee had produced documents, and upheld the CIT(E)'s order, finding no infirmity. The assessee's appeal was dismissed.

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