HC held that the trust's registration under SS12A is undisputed, ...

Trust's Registration Certificate Lost, But Legal Rights Intact: Authorities Must Reconstruct and Reissue Documentation Within 12 Weeks

April 21, 2025

Case Laws Income Tax HC

HC held that the trust's registration under SS12A is undisputed, and despite loss of original SS12AA certificate in 2012, respondent authorities must reconstruct their file and reissue the registration certificate. The court directed respondent to complete certificate reconstruction within 12 weeks, enabling the petitioner to claim tax exemptions under SS11 and SS12 without procedural impediments. The petition was disposed of, mandating administrative compliance to restore the trust's legal documentation and tax benefits.

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HC held that the trust's registration under SS12A is undisputed, ...

Trust's Registration Certificate Lost, But Legal Rights Intact: Authorities Must Reconstruct and Reissue Documentation Within 12 Weeks

April 21, 2025

Case Laws Income Tax HC

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