J.B. Educational Society vs Director Of Income Tax (Exemptions)

Authority: ITAT Tribunal/Court: Hyderabad Date: 2016-04-29 AY: 2011-12, 2012-13 Section: 3, 12A, 147 Acts: Income Tax Act 1961, Andhra Pradesh (Telangana areas) Public Societies Registration Act 1350 Fasli Citation: (2016) 46 CCH 0735 HydTrib (2016) 160 ITD 0295 (Hyderabad) Justices: B. RAMAKOTAIAH, AM & S.S. VISWANETHRA RAVI, JM. Appeal No: ITA No. 1748/HYD/2014, 1749/HYD/2014
Whether a charitable trust/institution, whose registration under section 12AA of the Income Tax Act was previously cancelled, can file a fresh application for registration under section 12AA --- Held Yes. Whether the Director of Income Tax (Exemptions) was justified in rejecting the fresh application without examining its merits on the ground that registration is a one-time affair --- Held No.

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