PCIT cannot grant conditional section 12A Registration

Lady Tata Memorial Trust Vs CIT (Exemption) (ITAT Mumbai) When we examine the questions raised by the assessees according registration under section 12A by the Ld. PCIT subject to certain conditions in the light of the provisions contained in the scheme of the Income Tax Act, 1961, registration under section 12A cannot be subjected to any condition as there is an ‘inbuilt mechanism’ to be complied with by the assessee after getting the registration under section 12AA of the Act. Furthermore, compliance of the conditions by the assessees is to be examined by the Assessing Officer (A...