Exemption u/s 11 - registration u/s 12AA rejected - The ...

Income Tax

October 12, 2022

Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its life span and the registration granted to it cannot be ‘life time guarantee’ that it would remain so, that is why the law prescribes procedure for withdrawal of registration once granted. Considering the totality of the facts, circumstances and legal position, we are of the view that the application submitted by the assessee-society is in consonance with the procedural requirement prescribed in this regard. - Registration allowed - AT

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Exemption u/s 11 - registration u/s 12AA rejected - The ...

Income Tax

October 12, 2022

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