Renewal of Section 12AB registration cannot be rejected merely for citing an incorrect sub-clause when valid registration exists.
Renewal of Section 12AB registration cannot be rejected merely for citing an incorrect sub-clause when valid registration exists. Issue Whether the Commissioner of Income Tax (Exemption) [CIT(E)] was justified in rejecting the assessee-trust’s application for renewal of registration under Section 12A(1)(ac)(ii) on the ground that it lacked pre-01.04.2021 registration, even though a valid and subsisting… Read More »