Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the...

Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the provisions of Section 12A of the Act, unless the assessee falls within the provisions of Section 2(15) of the Act, excluding the first proviso, the assessee would not be entitled to the benefit of exemption from the tax - Registration cannot be cancelled - HC .....

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