Trust registration to be denied only in case assessee failed to fulfil requirements mentioned in Sec. 12AA

INCOME TAX : Application for registration under section 12A, read with section 12AA could not be rejected on grounds that assessee had not deducted tax at source from salary of staff or assessee paid salary to staff partly in cash and partly by cheque and that application filed by assessee for registration under section 12A, read with section 12AA was a change of mind because for three preceding years before that, assessee had filed return as a purely business entity

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