Old Trusts Must Get Regular U/s 12A Registration, Not Provisional

Kukarwada Kelavni Mandal Vs CIT (Exemption) (ITAT Ahmedabad)

Old Trusts Entitled to Regular 12A Registration: ITAT Converts Provisional Registration into Final 5-Year Approval

The Ahmedabad “C” Bench of the Income Tax Appellate Tribunal allowed both appeals of the assessee-trust and granted substantive relief under sections 12A and 80G.

The Tribunal held that an old

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