Society can’t seek retrospective registration by filing amended bye-laws as amended bye-laws operate prospectively: HC

INCOME TAX : Where application for registration under section 12AA was rejected because deed/bye-laws of society did not have necessary clauses mandatory for granting registration and later society sought for retrospective registration by filling amended bye-laws, such amendments would only operate prospectively while granting registration under section 12AA

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198444/society-can’t-seek-retrospective-registration-by-filing-amended-bye-laws-as-amended-bye-laws-operate-prospectively-hc.aspx