53 results for “charitable trust”+ Section 143(3)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
143(3) is related to the claim of exemption u/s 11 which is read with section 12A of the Act. The exemption is allowable for the registered trust not for the unregistered trust. With due respect, the order of the Hon’ble Jurisdictional High Court is binding on section 12AA for restoration of registration. Section 12A provides for the conditions