Bar Associations entitled for Section 12AA Registration

Building Committee (Society) Barnala Vs CIT (Exemption) (ITAT Chandigarh)

It is pertinent to observe that the ld.CIT(E) failed to comprehend the role of Bar Association in judicial dispensation. He construed the existence of the assessee-society in a very narrow manner, as if it is a group of some professionals who are working for their individual benefits. No doubt incidence of benefits rests with individual lawyers while prosecuting any litigation in the Court, but one has to understand our judicial system before branding

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