The Tribunal held that section 13(1)(b) did not apply to a trust formed before 1961 and directed grant of registration. The key issue was whether activities for a Scheduled Caste community invalidated ...
ITAT restored the matter to the Assessing Officer since the assessee’s application for delayed 12A registration and condonation under Section 119(2)(b) was still undecided. The ruling underscores that ...
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