Andhra Pradesh institutions not required to register under 1987 Act for 12AA Income Tax registration. Unreasonable condition deemed impossible.

When the authorities are not granting registration under the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1) cannot be made a condition precedent for getting registration u/s 12AA of the Act. Assessee cannot be expected to perform an impossible act. - AT .....

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