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2007 (11) TMI 303 - SC - Income Tax
Whether the appellant was not liable to be taxed in view of the provisions of s. 11(1)(a) of the Act as a charitable institution?
Held that:- Unless and until an institution is registered under s. 12A of the Act, it cannot claim the benefit of s. l1(1)(a) of the Act. Keeping in view the fact that the appellant-Corporation has not been granted registration under s. 12A of the Act, we hold that the appellant is not entitled to claim exemption from payment of tax under ss. 11(1)(a) and 12 of the Act. Against assessee.