Registration u/s 12AA - generation of surplus - nothing is ...

Case Laws Income Tax

August 19, 2019

Registration u/s 12AA - generation of surplus - nothing is discernible from the records of the lower authorities which would irrefutably prove that generation of such surplus and not rendering of the education was the predominate object of the assessee society - once surplus generated had been ploughed back by the assessee society for the furtherance of its object, CIT(E) had erred in declining to grant registration

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Registration u/s 12AA - generation of surplus - nothing is ...

Case Laws Income Tax

August 19, 2019

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