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Section 12AA - Procedure for Registration

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 11 - SEC - 12AA: PROCEDURE FOR REGISTRATION The commissioner, on receipt of an application for registration of a Trust made under section 12A, shall Call for such documents and information from the Trust as he thinks necessary in order to satisfy himself about the genuineness of the activities of the Trust and may make further enquiries. After satisfying himself about the objects of the .....

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2A. If no order is passed within the said six months then it shall be deemed that the trust has been registered. Note: However, the High Courts have held recently that the time frame mentioned in section 12AA(2) is only directory in nature and non-disposal of the registration application within the said time frame of six months would not amount to Deemed registration . As per High courts, there is no automatic or deemed registration if the application filed under section 12AA was not disposed of .....

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