Fresh Application Allowed After 12AA Rejection and No Appeal Filed, Law Permits New Submission.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Registration u/s 12AA - Rejection of earlier application and further not filing appeal before higher authorities cannot be held to be reason for assessee not to file a fresh application when its is permitted by the law - AT....
TaxTMI