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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - denial of registration under section ...

Income Tax

August 27, 2021

Exemption u/s 11 - denial of registration under section 12AA(1)(b)(ii) - There was no material to show that assessee (ITAT Bar Association) was not genuine or that its activities were not as professed in the MOA and AOA. There was no finding that assessee (ITAT Bar Association) was a sham entity - CIT(E) directed to consider the application for registration u/s 12AA - AT

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