11 results for “charitable trust”+ Section 12A(1)(b)clear
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Appeal of the assessee is allowed
Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)
12A read with section 12AB(1)(b) of the Act. In the course of proceedings taken u/s 12AB of the Act, the Ld. CIT(E) examine the objects of the applicant and the genuineness of the activities and the compliance of such requirement of any other law for the time being in force by the trust or institution