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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Exemption u/s 11 - instead of rejection of Registration granted ...

Case Laws     Income Tax

October 23, 2018

Exemption u/s 11 - instead of rejection of Registration granted u/s 12A/12AA, AO has to examine whether the assessee is carrying on its activities in accordance with the object clause of the Trust and whether there is any violation u/s. 13, and thereafter, he has to decide granting of exemption u/s. 11

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