Punjab And Haryana High Court

Sec. 12AA

Punjab & Haryana H.C : the CIT has not made adverse remarks on the objects and activities of the applicant and thereby directing to grant registration to the applicant whereas the CIT was prevented from making such observations as the applicant had not got its accounts audited and had also not filed returns of income which would have enabled the CIT to go into the stated objects and activities and draw conclusion about the genuineness of the same

High Court Of Punjab And Haryana CIT (Exemptions) Chandigarh vs. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) Section : 12AA

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