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    Income Tax

    Registration u/s 12AA(3) cancelled - assessee-trust donated a...

    Assessee-trust's Section 12AA(3) registration restored after improper cancellation due to Rs. 45 crore donation to similar trust.

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    Income TaxAugust 20, 2015Case LawsAT

    Registration u/s 12AA(3) cancelled - assessee-trust donated a sum of ₹ 45 crores to another trust that is also engaged in the similar activity - cancellation of registration is not proper and accordingly restored - revenue may consider the issue at the time of assessment - AT

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