Case Law Details
Case Name : CIT (Exemption) Vs Yamuna Expressway Industrial Development Authority (Allahabad High Court)
Appeal Number : Income Tax Appeal No. 107 of 2016
Date of Judgement/Order : 21/04/2017
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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CIT (E), while considering an application for registration under Section 12AA, is not supposed to examine “whether applicant is entitled for certain exemptions under Section 11 or 12 or not” since that is within the jurisdiction of Assessing Authority and not CIT (E). Reliance is placed on the judgements of certain High Courts which, in brief, we may discuss hereinafter.
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