Registration u/s 12AA to be granted even if no activity carried out

Delhi High Court ITA 1687/2010  16-08-2012

FOUNDATION OF OPHTHALMIC & OPTOMETRY RESEARCH EDUCATION CENTRE
Case Represented by CA Ved Jain
Cases Relied by Assessee Counsel

Sanjeevamma Hanumanthe Gowda Charitable Trust vs. Director of IT (Exemption) (2006) 203 CTR (Kar)
533 : (2006) 285 ITR 327 (Kar)