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Income Tax - Highlights / Catch Notes

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Exemption u/s. 11 - prior assessment years which are pending ...


Assessee Denied Section 11 Tax Exemption for Prior Years Without Section 12A Registration.

November 25, 2022

Case Laws     Income Tax     AT

Exemption u/s. 11 - prior assessment years which are pending before the AO - when there is no registration u/s. 12A of the Act for the year under consideration, the assessee is not entitled to claim benefit of exemption u/s. 11 of the Act - AT

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