For registration u/s 12AB, applicability of proviso to section 2(15) can’t be adjudicated
September 16, 2026
Income Tax, ITAT
At the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to section 2(15) of the Act – ITAT In a recent judgment, ITAT has held at the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to …