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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Registration u/s 12AA (1)(b)(ii) - it was premature for CIT to ...


CIT prematurely judged Trust's registration u/s 12AA(1)(b)(ii) using only a brief three-month account statement.

February 27, 2013

Case Laws     Income Tax     AT

Registration u/s 12AA (1)(b)(ii) - it was premature for CIT to judge the activities of the Trust by just glancing through the statement of accounts of the trust of such a short period of 3 months - AT

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