https://www.taxtmi.com/caselaws?id=266137 Registration under section 12AA of the Income-tax Act cannot be made conditional on prior registration under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, because the Income-tax Act does not prescribe such a prerequisite. A condition imposed by the tax authority linking the two registrations was therefore unrelated to the purpose of section 12AA and unsupported by the statute. The coordinate Bench view in an earlier matter was followed, and registration under section 12AA was to be granted without insisting on the State Act registration. en-us Wed, 01 Apr 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266137 Registration under section 12AA of the Income-tax Act cannot be made conditional on prior registration under section 43 of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, because the Income-tax Act does not prescribe such a prerequisite. A condition imposed by the tax authority linking the two registrations was therefore unrelated to the purpose of section 12AA and unsupported by the statute. The coordinate Bench view in an earlier matter was followed, and registration under section 12AA was to be granted without insisting on the State Act registration. Case-Laws Income Tax Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266137