https://www.taxtmi.com/article/detailed?id=12052 The Rule 17A(2)(c) requirement for a self-certified copy of registration with the Registrar of Companies, Registrar of Firms and Societies, or Registrar of Public Trusts raises the question whether income-tax registration for charitable institutions is contingent on separate statutory registration. A recent tribunal decision sided with the revenue, but the note stresses competing considerations: the revenue's recordkeeping and control rationale versus the tax law's own renewal-based review of activities, leaving the matter open for higher forum scrutiny. en-us Mon, 20 Nov 2023 10:01:23 +0530 Mon, 20 Nov 2023 10:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12052 The Rule 17A(2)(c) requirement for a self-certified copy of registration with the Registrar of Companies, Registrar of Firms and Societies, or Registrar of Public Trusts raises the question whether income-tax registration for charitable institutions is contingent on separate statutory registration. A recent tribunal decision sided with the revenue, but the note stresses competing considerations: the revenue's recordkeeping and control rationale versus the tax law's own renewal-based review of activities, leaving the matter open for higher forum scrutiny. Articles Income Tax Mon, 20 Nov 2023 10:01:23 +0530 https://www.taxtmi.com/article/detailed?id=12052