The assessee filed an application seeking final registration of the assessee-trust under section 12AB, which was rejected on the ground that it was filed beyond the time limit specified by law. The order of the CIT (E) rejecting the application was affirmed.
Aareev Foundation. v. CIT (E) (2025) 213 ITD 661 (Ahd) (Trib.)
S. 12AB: Procedure for fresh registration-Denial of registration-Application was filed beyond the date specified in law-Rejection of application was affirmed.[S. 11]
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