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![S.13 Can Only Be Examined During Assessment, Not at Registration u/s 12A of the Act: ITAT set aside CIT(E) order [Read Order] S.13 Can Only Be Examined During Assessment, Not at Registration u/s 12A of the Act: ITAT set aside CIT(E) order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Section-13-ITAT-Rules-Section-13-Assessment-Registration-TAXSCAN.webp)
S.13 Can Only Be Examined During Assessment, Not at Registration u/s 12A of the Act: ITAT set aside CIT(E) order [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) set aside the Commissioner of Income Tax(Exemption)[CIT(E)]’s order, emphasizing that the...