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2010 (3) TMI 847 - GUJARAT HIGH COURT
Exemption u/s 10(20A) of the Income-tax Act denied - registration under section 12AA of the Act - Held that:- It was not open to the Assessing Officer to ignore the certificate of registration dated October 23, 2003, granted under section 12AA of the Act, on this limited count the assessment order appears to be without jurisdiction and the demand in pursuance thereof could not have been sought to be recovered. The respondent was, therefore, duty bound to stay recovery of the demand raised pursuant to the assessment order for the assessment.