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Case Name : Shyama Sharma Charitable Trust Vs CIT, Exemptions (ITAT Chandigarh)
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Shyama Sharma Charitable Trust Vs CIT, Exemptions (ITAT Chandigarh) The provisions of section 12AA provides that the CIT(E) after receipt of application and calling for such documents and information as he thinks necessary and after making such enquiries as he may deem necessary and after satisfying himself about the objects of the assessee society and the genuineness of its activities shall pass an order in writing registering such society and where he is not so satisfied, shall again pass an order in writing refusing to register the assessee society. In light of the same, we find that there ...
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