ITAT Cuttack Judgments — June 2022

The Tribunal held that the production of physical books of account and vouchers was not required under Rule 17A for registration under Section 12A. Since the assessee had produced the statutory audit report and other required documents, the denial of registration and recognition was incorrect.

The Tribunal held that the production of physical books of account and vouchers was not required under Rule 17A for registration under Section 12A. Since the assessee had produced the statutory audit report and other required documents, the denial of registration and recognition was incorrect.