Consultant’s failure to comply with Notice of CIT-Exemptions won’t result in Non-registration of Trust u/s 12A of Income Tax Act: ITAT Condones delay of 671 days [Read Order]

By Sunayana Dhal - On August 26, 2023 1:00 pm - 2 mins read
Notice of CIT-Exemptions - Notice - CIT-Exemptions - CIT - Non-registration of Trust - Non-registration - Trust - Income Tax Act - Income Tax - ITAT - Condones delay - Taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the consultant’s failure to comply with the notice of the Commissioner of Income Tax (CIT) Exemptions won’t result in non-registration of the trust under Section 12A of the Income Tax Act, 1961 and hence condones delay of 671 days. The assessee is a…

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