Registration Denied: Section 12AA Application Rejected Over Charitable Activity Concerns u/s 2(15); Cash Transactions Excluded.

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....Exemption u/s 11 - rejection of application for registration u/s. 12AA - Charitable activity u/s 2(15) - the issue with regard to the activity of the assessee being not that of commercial or business in nature, the issue of cash transaction cannot be gone into at the time of consideration of the application under section 12AA of the Act. - AT....