https://www.taxtmi.com/highlights?id=66671 Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any conditions on his own (other than what is stipulated in law) while granting the registration u/s 12AB we similarly hold that the Ld. CIT(E) lacked jurisdiction to impose any conditions on his (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well. - AT en-us Mon, 21 Nov 2022 18:36:49 +0530 Mon, 21 Nov 2022 18:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66671 Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any conditions on his own (other than what is stipulated in law) while granting the registration u/s 12AB we similarly hold that the Ld. CIT(E) lacked jurisdiction to impose any conditions on his (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well. - AT Highlights Income Tax Mon, 21 Nov 2022 18:36:49 +0530 https://www.taxtmi.com/highlights?id=66671