Andhra Pradesh institutions not required to register under 1987 Act for 12AA Income Tax registration. Unreasonable condition deemed impossible.

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....When the authorities are not granting registration under the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1) cannot be made a condition precedent for getting registration u/s 12AA of the Act. Assessee cannot be expected to perform an impossible act. - AT....