Assessing Officer Must Verify Trust's Registration and SEBI Certificate for Tax Exemption u/s 10(23FB) of Income Tax Act.

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....Exemption u/s 10(23FB) - AO is duty bound to enquire whether the assessee trust is registered under the Registration Act, 1908 and has been granted certificate of registration by SEBI under SEBI (Venture Capital Funds) Regulations, 1996. But his role is confined to satisfy himself with such certificates granted and not beyond - AT....