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s.11 exemption reopening

Started by rajul5234, October 19, 2016, 08:30:19 AM

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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


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