https://www.taxtmi.com/caselaws?id=445805 The ITAT Surat dismissed the assessee's appeal challenging denial of registration under sections 12AA/12AB. The Bar Association failed to obtain mandatory registration under Gujarat Public Trust Act or any other statutory provision as required by Rule 17A(2)(c). The tribunal held that furnishing certified copy of registration with registrar of Companies, societies, or Public Trust is a condition precedent for Form 10A/10AB applications. The CIT(E) properly denied registration as the assessee failed to fulfill primary statutory requirements, making the application premature for examining objects and activities. en-us Thu, 12 Oct 2023 00:00:00 +0530 Mon, 20 Nov 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445805 The ITAT Surat dismissed the assessee's appeal challenging denial of registration under sections 12AA/12AB. The Bar Association failed to obtain mandatory registration under Gujarat Public Trust Act or any other statutory provision as required by Rule 17A(2)(c). The tribunal held that furnishing certified copy of registration with registrar of Companies, societies, or Public Trust is a condition precedent for Form 10A/10AB applications. The CIT(E) properly denied registration as the assessee failed to fulfill primary statutory requirements, making the application premature for examining objects and activities. Case-Laws Income Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445805