Commencement of charitable activities by the assessee is not a mandatory pre-condition for granting Section 12AA registration


Last updated: 24 July 2021

Court :
ITAT Hyderabad

Brief :
This assessee’s appeal arises from the CIT(Exemptions)- Hyderabad’s order dated 30-09-2019 passed in F.No.CIT(E)/Hyd/183(03)/12A/2018-19 in proceedings u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

Citation :
I.T.A. No. 1720/HYD/2019

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Published in Income Tax
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