Assessee-trust filed its application for registration under section 12AB of the Act. Commissioner (E) rejected assessee’s claim of registration on\u00a0 the grounds the grounds that,incomplete Form 10AB,\u00a0 non-registration under Rajasthan Public Trust Act, 1959; and\u00a0 Genuineness of activities. On appeal the Tribunal held that the\u00a0 assessee was in process of applying registration under RPT Act, 1959 before competent authority and it was likely to get same. Tribunal directed the CIT(E) that as and when assessee-trust produced copy of its registration under RPT Act, 1959, application of assessee-trust for registration under section 12AA be decided afresh in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Pendency of registration under Rajasthan Public Trust Act, 1959-Matter is restored back to Commissioner (E) with direction that as and when assessee-trust produced copy of its registration under RPT Act, application of assessee-trust for registration under section 12AA be decided afresh in accordance with law.[S.. 12AA, Rajasthan Public Trust Act, 1959] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56178","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eC6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56178"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56178\/revisions"}],"predecessor-version":[{"id":56179,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56178\/revisions\/56179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}