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Violation of provision of sec. 13 couldn't be a ground to cancel registration of trust

September 7, 2019[2019] 108 taxmann.com 272 (Mumbai - Trib.)
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INCOME TAX: Violation of provisions of section 13 empowers an assessing authority to forfeit exemptions permissible under sections 11 and 12 but such a violation cannot form a ground to cancel registration by passing an order under section 12AA(3)

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