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Exemption u/s 11 - registration u/s 12A denied merely on the...

Challenge to Section 12A Registration Denial: Assessee Must Receive Inspector's Report and Opportunity to Respond.

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Income Tax April 22, 2020 Case Laws AT
Exemption u/s 11 - registration u/s 12A denied merely on the basis of the Report of the Inspector - CIT(Exemption) was under duty to provide the copy of the report of the Inspector to the assessee and thereafter the assessee should called upon to furnish its report and the assessee may also be called upon by the Ld.CIT(Exemption) to file any other documents to prove the genuineness of the activities of the assessee. - AT

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Acts Income Tax