Exemption U/s. 11 to 13 cannot be claimed in absence of Registration u/s 12AA

Bulandshahr Development Authority Vs ACIT (ITAT Delhi)

Ld. CIT(A) has rightly dismissed the appeal of the assessee by holding that as on date the Assessee is not in possession of registration u/s. 12AA of the Act, which is mandatory for availing the exemption u/s. 11 to 13 of the I.T. Act, 1961. We have also perused the Appeal File and we are of th

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