49 results for “section 68”+ Section 12Aclear
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In the result the assessee appeal in ITA No
Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman
section 11 & 12 shall apply even in respect of the Assessment Years prior to the year in which the registration u/s 12A was granted, provided the Assessments for those years are pending as on the date of registration and the objects and activities of such trust or institution remain the same for such preceding A.Y. The second proviso prohibits