REgistration u/s.12AA of the Act

Querist : Anonymous (Querist) 19 March 2011 This query is : Resolved
Whether a charitable trust or society seeking resitration u/s.12AA of the Incometax Act should invariably possess a registration certificate from the Charity Commissioner/Endowments Commissioner of the State Government? Is it a requirement of law as per the Biharilal Jaiswal judgement of the Hon'ble Supreme Court? What is the impact of the judgement of the Hon'ble AP High Court in the case of New Noble?

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