Exemption of u/s 11 has to be allowed if cancelled registration is restored :ITAT
Once the cancellation of registration has been set aside and registration granted under section 12A of the Act has been restored by the Tribunal, learned Commissioner (Appeals)’s decision for disallowance of exemption under section 11 of the Act becomes redundant, hence, has to be set aside . IN THE ITAT MUMBAI BENCH ‘A’ Amateur Riders… Read More »