Exemption u/s 11 - Registration u/s 12AA denied - manipulative ...
Case Laws Income Tax
August 28, 2021
Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely on the basis of the receipt of loan amount. No other reason was given by the CIT exemption for rejecting the application for registration. - assessee is entitled to registration under section 12AA - AT
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