Section 12A: Registration Cannot Be Granted Retroactively; Effective from Assessment Year of Application Submission Only.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Registration under section 12A - Commissioner could not grant registration with retrospective effect. If that be so, the Commissioner could have granted registration only with effect from the commencement of the assessment year in which the application in question was made - HC....