https://www.taxtmi.com/caselaws?id=755491 ITAT Jaipur upheld CIT(E)'s rejection of assessee's application for registration under section 12AB. The trust failed to register under Rajasthan Public Trust Act within mandatory three-month period as required by section 17. Section 12AB(1) mandates compliance with all applicable laws for registration eligibility. Following SC precedent in New Noble Education Society, ITAT held that charitable institutions must comply with relevant state laws. Additionally, assessee failed to submit required details preventing CIT(E) from verifying genuineness of activities. Appeal dismissed. en-us Thu, 04 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755491 ITAT Jaipur upheld CIT(E)'s rejection of assessee's application for registration under section 12AB. The trust failed to register under Rajasthan Public Trust Act within mandatory three-month period as required by section 17. Section 12AB(1) mandates compliance with all applicable laws for registration eligibility. Following SC precedent in New Noble Education Society, ITAT held that charitable institutions must comply with relevant state laws. Additionally, assessee failed to submit required details preventing CIT(E) from verifying genuineness of activities. Appeal dismissed. Case-Laws Income Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755491