Saturday, 20 June 2015

Trust's registration not to be delayed due to delay of revenue in transferring application to concer

IT : Where assessee-trust filed application for registration under section 12AA with Chief Commissioner in March, 2011 itself who transferred same to concerned Commissioner in June, 2011, since assessee was not responsible for aforesaid delay, registration was to be granted to it with effect from 1-4-2010

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