Sec. 12A registration is not subordinate to ability of applicant for sec. 11 exemption

 

 

In the instant case the tribunal has examined that whether the question of exemptions under sections 11 and 12 of the Act can be raised before grant of registration.

The Tribunal in this regard held that:

a) the question of exemption under section 11 and 12 would come only when the said exemptions are claimed by the trust at the time when it is assessed to tax;

b) language of the section 12AA does not show that in order to be able to get registration, there is necessity of first establishing as to how the concerned institution would be able to claim the exemptions under section 11 or 12 of the Ac.

Hence to get registration, it is not necessary to first establish that the institution would be able to claim the exemptions under Section 11 or 12 of the Act - TISHIR SHIKSHA PRASAR SAMITI v. CIT [2012] 21 taxmann.com 525 (Agra - Trib.)