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Income Tax | Reassessment Solely for Absence of Section 12AA Registration Invalid: Karnataka HC

15 Oct 2026 · 17h agoBy CA Sandeep KanoiSource: TaxGuru

Karnataka HC holds that reassessment cannot be initiated solely for absence of Section 12AA registration in earlier years, applying Section 12A(2). The post Reassessment Solely for Absence of Section 12AA Registration Invalid: Karnataka HC appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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