section 12a

BIBIN P B (Tax practitioner) (99 Points)

02 October 2018  
"xyz" a charitable institution seeking registration u/s 12aa, institution was created 2 years back, and not yet filed any ITR.

Can i termed, non filing of ITR as "any assessment proceeding for an earlier AY is pending before AO" for the porpose of section 12A.

thanks in advance