Exemption u/s 11 - Where the assessee society is at nascent ...
Society in Early Stages Not Required to Perform Charitable Activities Before Section 12AA Registration Application Evaluation.
September 12, 2019
Case Laws Income Tax AT
Exemption u/s 11 - Where the assessee society is at nascent stage then it cannot be expected that the society must do some charitable work before seeking grant of registration u/s 12AA and consequently consideration of genuineness of the activities by the Ld. CIT does not arise. - AT
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