Exemption u/s 11 - application for grant of registration u/s ...

Case Laws Income Tax

December 9, 2021

Exemption u/s 11 - application for grant of registration u/s 12AA rejected - In the absence of proper compliances etc before the Ld. CIT(Exemption) on the part of the assessee it is made clear that the Ld. CIT(A) (E) shall be at liberty to pass an order on the basis of material available on record. Hence, the opportunity so provided in good faith, it is hoped is not abused and utilized fairly by the assessee. - AT

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Exemption u/s 11 - application for grant of registration u/s ...

Case Laws Income Tax

December 9, 2021

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