https://www.taxtmi.com/caselaws?id=769176 Gujarat HC held that where a trust's registration certificate under section 12AA was lost in 2012 and authorities denied exemption under sections 11 and 12 for non-production of the certificate, the revenue authorities must reconstruct their files using available materials and issue a copy of the registration certificate. The court directed completion of this exercise within 12 weeks to enable the petitioner trust to claim tax exemptions without hindrance, disposing of the petition accordingly. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769176 Gujarat HC held that where a trust's registration certificate under section 12AA was lost in 2012 and authorities denied exemption under sections 11 and 12 for non-production of the certificate, the revenue authorities must reconstruct their files using available materials and issue a copy of the registration certificate. The court directed completion of this exercise within 12 weeks to enable the petitioner trust to claim tax exemptions without hindrance, disposing of the petition accordingly. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769176