Renewal of registration under Section 12AB cannot be denied based on Section 13 violations or old search material.
Renewal of registration under Section 12AB cannot be denied based on Section 13 violations or old search material. Issue Whether the Principal Commissioner of Income Tax (PCIT) can deny renewal of registration under Section 12AB by examining specified violations or fund diversions beyond the immediately preceding three years as stipulated in Rule 17A(g). Whether an… Read More »