I filled return of ay 2016-17 in which we claim exemption under section 11 and 12 but it dept not give exemption sec under 11 and 12 .so demand arise . how can I rectified so that demand is cancelled.
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1. One of the basic conditions to be satisfied for claiming deductions u/s 11 and 12 is that a trust should be registered one u/s 12AA. If not then exemption cannot be claimed. Demand raised by the department is valid.
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