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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Trusts Must Register with CC/CIT for Tax Exemptions; Late Applications Discretionary, Exemption Eligibility Not Assessed Initially.</h1> Under Section 12A(a) of the Income Tax Act, public charitable or religious trusts must apply for registration with the Chief Commissioner or Commissioner of Income Tax (CC/CIT) to qualify for exemptions under sections 11 and 12. Despite jurisdiction being assigned to Directors of Income-tax (Exemptions) in major cities, applications should still be submitted to the CC/CIT. The discretion to accept late applications remains with the CC/CIT. Some Commissioners have been rejecting applications based on exemption eligibility, contrary to previous instructions, which allow applications without assessing exemption eligibility at that stage. This instruction should be communicated to all relevant officers.
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