Cancellation of section 12A Registration Not Mandatory under Circular No. 21/2016

Visakhapatnam Port Trust Vs CIT (ITAT Visakhapatnam)

In the instant case, the registration was already granted by the Ld.CIT vide order dated 20.03.2008 w.e.f. 01.04.2002. There is no dispute with regard to genuineness of the activities and there is no finding of the Ld.CIT with regard to not carrying on the activities as per the objects of the trust. Therefore, as per Please become a Premium member. If you are already a Premium member, login here to access the full content.