Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s ...

November 21, 2022

Case Laws Income Tax AT

Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any conditions on his own (other than what is stipulated in law) while granting the registration u/s 12AB we similarly hold that the Ld. CIT(E) lacked jurisdiction to impose any conditions on his (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well. - AT

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Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s ...

November 21, 2022

Case Laws Income Tax AT

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