Question And Answer
Subject: trust regn u/s 12A(1)(ac)(iii)
Querist: seetharaman
Answered by:
Tags: , ,
Date: May 7, 2023
Query asked by seetharaman

Respected team,

A trust  which was formed in 1955 ,  provionally registered u/s 12AB filed application for registration u/s 12A(1)(ac)(iii)  in form 10 AB  with a delay of 10 days  . The Pr CIT (exemptions) rejected the application as non maintenable on the ground that application ought to have been filed within six months prior to the expiry of the period of provisional registration .

what is the recourse available to the trust , kindly elucidate.

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The Hon’ble ITAT Jaipur Bench in the case of Keeday Makauday Foundation v. CIT(E) [2023] 148 481 (Jaipur – Trib.), It is seen that the order of rejection of registration under section 12AB of the Act was challenged before the Tribunal.

Therefore, it is advisable to file an appeal before the jurisdictional Tribunal.

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