Allowing the appeal of the assessee the Tribunal held that ; filing or non-filing of return of income or payment of tax has nothing to do with genuineness of activities of an institution. Benefit of S.11 is subject to application of income and income can also be taxed u/s 13 if there is violation- CIT ( E ) is directed to grant registration to the assessee forth with .
B.S.A. College. v. CIT (E) (2018) 170 ITD 485 (Agra) (Trib.)
S. 12AA : Procedure for registration –Trust or institution- Filing or non-filing of return of income or payment of tax has nothing to do with genuineness of activities of an institution- Benefit of S.11 is subject to application of income and income can also be taxed u/s 13 if there is violation- CIT ( E ) is directed to grant registration to the assessee forth with [ S. 2(15) 11, 13(1)(b)]