Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
vi) of the Act was granted to the assessee on 15.01.2022 for AY 2022-23 to 2024-25. Assessee was required to apply in form 10AB u/s 12A(1)(ac)(iii) of the Act within six months from the start of activities or before the six month from the expiry of certificate, whichever was earlier. In instant case, assessee applied