Section 11 Exemption Cannot Be Denied Merely for Non-Production of 12A Certificate When 80G Proof Exists

Agrasen Medical Relief & Research Society Vs ITO (E) (ITAT Jaipur) ITAT Jaipur: Exemption u/s 11 Cannot Be Denied Merely for Non-production of 12AA Certificate; Jaipur ITAT Holds 80G Approval Implies Valid 12AA Registration; ITAT Jaipur: Fresh 12A(1)(ac)(i) Registration Confirms Existing 12AA Validity; ITAT: Corpus Donations Treated as Voluntary Still Eligible for Exemption When 85% Applied to Charitable Purposes; Jaipur ITAT: Medical Service Receipts Below 20% Not Commercial, Section 2(15) Proviso Not Attracted; ITAT Clarifies: Denial of Section 11 Exemption Invalid Without Proof That 12A...