Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
36 appeal memo. 11) With the respect to provisions of income tax act, provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A which are substituted by finance Act 2023, w.e.f. 01/10/2023, which are reproduced under, A. not commenced at least one month prior to the commenced of the previous year relevant