M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST vs. THE COMMISSIONER OF INCOME TAX
In the result, we find that there is no reason to
C.A. No.-005437-005438 - 2012Supreme Court19 Feb 2020
Bench: HON'BLE THE CHIEF JUSTICE
Section 12ASection 13
ab) of sub-
section (1) of section 12A.
(3) Where a trust or an institution has been
granted registration under clause (b) of sub-
section (1) or has obtained registration at any
time under section 12A [as it stood before its
amendment by the Finance (No. 2) Act, 1996 (33 of
1996)] and subsequently the [Principal Commissioner
or] Commissioner
