Held that the registration under s. 12AB could not be denied to the assessee on the ground that it had already claimed exemption under s. 11 for the previous year when it was enjoying provisional registration.
Gospel India Ministries v. CIT (2025) 234 TTJ 684 (Nagpur)(Trib)
S. 12AB: Procedure for fresh registration-Quoting a wrong provision-Order of CIT(E) refusing the registration was set aside. [S. 11, 12]
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