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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Registration under Section 12AA refused - Whatever may be the ...

Income Tax

October 8, 2015

Registration under Section 12AA refused - Whatever may be the correctness or otherwise of the said findings of the learned CIT, it is only the amended objects that have to be considered for purpose of grant of Registration. Thus, in our view, the objections of the ld. CIT with regard to the provisions of section 13(1)(b) of the Act, are therefore no longer relevant. - AT

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