Bench: Its Hearing Before Your Honour.”
10B for the year under consideration claiming benefit of exemption u/s 11 of the I.T. Act, 1961. To claim the benefit of exemption u/s 11 in a particular year, it is mandatory to have a valid certificate for registration u/s 12AA of the IT. Act. 1961 as laid down u/s 12(A)(1)(a) of the I.T. Act issued from