S. 12AA : Procedure for registration–Trust or institution-Deemed registration-Tribunal allowing the registration to Trust-Held to be valid. [S. 254(1)]
CIT(E) v. Gettwell Health and Education Samiti (2019) 419 ITR 353 (Raj.)(HC) Editorial : SLP is granted to the revenue , CIT(E) v. Gettwell Health And Education Samiti (2022) 284 Taxman 363 (SC)