Nambiar Sree Vidhya, The Nilgiris vs Dcit, Ootacamund on 16 January, 2018
In view of the fact, the assessee-trust has
been granted the benefit of Section 12AA of the Act, respectfully
following the principles laid down by the Co-ordinate bench of Kolkata
in the case of Sree Sree Ramkrishna Samity Vs. DCIT referred to
supra, the ld. Assessing Officer is directed to treat the assessee-trust
as having the benefit of registration u/s.12AA of the Act for the
impugned assessment year.