Registration under section 12AB becomes inoperative when an institution obtains alternate income tax approval or notification. Registration under Section 12AB becomes inoperative when the institution obtains approval under Section 10(23C) or is notified under Section 10(23EC), Section 10(46) or Section 10(46A), so that the trust's tax status shifts to the alternate approval or notification provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration under section 12AB becomes inoperative when an institution obtains alternate income tax approval or notification.
Registration under Section 12AB becomes inoperative when the institution obtains approval under Section 10(23C) or is notified under Section 10(23EC), Section 10(46) or Section 10(46A), so that the trust's tax status shifts to the alternate approval or notification provision.
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