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2012 (6) TMI 448 - AT - Income TaxAmendments to the MOA - non-existence of registration under section 12A - assessee society didn’t intimated to the Income Tax Department amendment brought in its memorandum and rules & regulations for a period of three years – Held that:- The registration granted under section 12A and the benefits flowing therefrom cannot be extended to the amended objects of the society unless the DIT examines the same and comes to a conclusion that the registration under section 12A can be extended to the revised objects, memorandum and by-laws - illogical to hold that once an institution is registered under section 12A, no matter whatever may be the changes in the objects, rules and regulations, for any number of times, the institution should be given the benefit of section 11 to 13, in view of the original registration granted under section 12A - the assessee society should approach the registering authority with the changes and amendments so that the authorities could examine as to whether the amendments in question meet the requirement of law - the letter dated 18th November 2009 is only advisory in nature and is not an exercise of a statutory power withdrawing or cancelling of registration under section 12A – against assessee.
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