https://www.taxtmi.com/caselaws?id=269584 Registration under section 12AA filed after 1 June 2007 takes effect in line with section 12A(2), so the exemption provisions operate from the assessment year immediately following the financial year in which the application is made; the challenge to an earlier effective date failed. A separate registration under section 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987 cannot be imposed as a precondition for income-tax registration because the Income-tax Act does not require it; insisting on it would amount to requiring an impossible act. The impugned condition was therefore not sustainable. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 17 Dec 2015 06:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269584 Registration under section 12AA filed after 1 June 2007 takes effect in line with section 12A(2), so the exemption provisions operate from the assessment year immediately following the financial year in which the application is made; the challenge to an earlier effective date failed. A separate registration under section 43(1) of the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987 cannot be imposed as a precondition for income-tax registration because the Income-tax Act does not require it; insisting on it would amount to requiring an impossible act. The impugned condition was therefore not sustainable. Case-Laws Income Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269584