Registration under 12A(a): applications must be filed with CC/CIT; eligibility for exemption should not be pre adjudicated. Applications for registration under 12A(a) must be filed with the concerned CC/CIT in Delhi, Bombay, Calcutta and Madras; the CC/CIT retains discretion to admit belated applications. Commissioners of Income-tax must admit applications under 12A(a) following established procedure and should not refuse admission on the ground that eligibility for exemption under sec. 11 is questionable, deferring substantive eligibility queries to a later stage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration under 12A(a): applications must be filed with CC/CIT; eligibility for exemption should not be pre adjudicated.
Applications for registration under 12A(a) must be filed with the concerned CC/CIT in Delhi, Bombay, Calcutta and Madras; the CC/CIT retains discretion to admit belated applications. Commissioners of Income-tax must admit applications under 12A(a) following established procedure and should not refuse admission on the ground that eligibility for exemption under sec. 11 is questionable, deferring substantive eligibility queries to a later stage.
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