01 July 2021
Return of income of charitable society filed for asst year 2019-20. Return processed u/s 143 (1) (a) with demand due as 12 a registration not available. Application for 12 a registration was rejected as details called for not submitted in due time. Can the society apply for fresh reign u/s 12 a? What are the options available for the society? Can it file an appeal disputing the processing of return and rejection of 12 a application on the basis of covid 19 situation?
https://taxguru.in/income-tax/section-12aa-application-cannot-rejected-without-affording-opportunity-heard-assessee.html?amp Apply now under section 12AB for new registration.