Exemption u/s 11 - benefit of registration granted u/s.12A of ...

Case Laws Income Tax

November 28, 2022

Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant of registration as per the 1st proviso to Sec.12A(2) the denial of benefit of exemption u/s.11 on the ground of absence of registration u/s.12A of the Act, cannot be sustained. - AT

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Exemption u/s 11 - benefit of registration granted u/s.12A of ...

Case Laws Income Tax

November 28, 2022

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