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Income Tax - Highlights / Catch Notes

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Registration u/s 12A and 12AA - only because the Trust has not ...


High Court Rules Commissioner Can't Deny Trust Registration u/ss 12A & 12AA for Inactivity Alone.

August 5, 2013

Case Laws     Income Tax     HC

Registration u/s 12A and 12AA - only because the Trust has not commenced the activities, the Commissioner would have no authority to ipso facto reject the application for registration on that count alone - HC

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