https://www.taxtmi.com/highlights?id=72379 Assessment of the assessee trust v/s AOP - The earlier returns filed relatable to the first PAN number issued was as a firm, and not as an AOP. Obviously, in the AY 2015-2016, the assessee filed a fresh application for registering the very same institution as a charitable institution under Section 12AA of the Act, without surrendering the earlier PAN issued in the very same name. This was to avail the benefit of Section 12AA. - the assessee from the above facts is guilty of misrepresentation and even fraud; prima facie, from the above disclosed facts - HC en-us Thu, 05 Oct 2023 13:31:56 +0530 Thu, 05 Oct 2023 13:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72379 Assessment of the assessee trust v/s AOP - The earlier returns filed relatable to the first PAN number issued was as a firm, and not as an AOP. Obviously, in the AY 2015-2016, the assessee filed a fresh application for registering the very same institution as a charitable institution under Section 12AA of the Act, without surrendering the earlier PAN issued in the very same name. This was to avail the benefit of Section 12AA. - the assessee from the above facts is guilty of misrepresentation and even fraud; prima facie, from the above disclosed facts - HC Highlights Income Tax Thu, 05 Oct 2023 13:31:56 +0530 https://www.taxtmi.com/highlights?id=72379