s.11 exemption reopening

[rajul5234]

SCA 15715/2010. Dt. 30/9/16. Gujarat text book board. Gujarat high court

Held, If s. 11 is processed in assessment, reopening cannot be permitted even within 4 years from end of relevant assessment year to process certain clauses of the same provision which are not touched upon in original scrutiny.

R K Patel

[Padmini]

Please clarify me whehter Sec 12A registration is mandatory to accept corpus donations?