Exemption u/s 11 - cancellation of registration - Merely saying ...
Section 11 Registration Cancellation Not Justified by Proviso to Section 2(15) Claim; Not a Valid Ground u/s 12AA(3).
February 8, 2020
Case Laws Income Tax HC
Exemption u/s 11 - cancellation of registration - Merely saying that the activities of the respondent is hit by the proviso to Section 2(15) of the Act, would not lead to automatic cancellation of registration as that is not a ground provided under Section 12AA(3) of the Act for cancellation of registration.
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