Exemption u/s 11 - Where the assessee society is at nascent ...
Case Laws Income Tax
September 12, 2019
Exemption u/s 11 - Where the assessee society is at nascent stage then it cannot be expected that the society must do some charitable work before seeking grant of registration u/s 12AA and consequently consideration of genuineness of the activities by the Ld. CIT does not arise. - AT
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