Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate Tribunal could not have straightway come to the conclusion about the charitable activities of the trust and directed the Commissioner to grant the approval u/s 80G - order of ITAT is not sustainable in law
Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate Tribunal could not have straightway come to the conclusion about the charitable activities of the trust and directed the Commissioner to grant the approval u/s 80G - order of ITAT is not sustainable in law
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
