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While granting registration u/s 12AA of the IT Act, CIT(E) must only see the objects of the trust/society


Last updated: 24 July 2021

Court :
ITAT Delhi

Brief :
This appeal is preferred by the assessee against order dated 09.12.2020 passed by the Learned Commissioner of Income Tax (Exemption)-Lucknow {CIT(E)} wherein vide the impugned order the Ld. CIT(E) has rejected the assessee’s application for grant of registration u/s 12AA of the Income Tax Act, 1961 (herein after called ‘the Act’).

Citation :
I.T.A No.122/Del/2021

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