Unavailability of Original 12A certificate:
Amended Rules requires uploading of certified copy of 12A registration certificate. However, there are multiple institutions which were granted registration almost 45 years back and either the certificate has got badly mutilated or lost. But, in Assessment orders U/s 143(3) since beginning factum of registration is mentioned. How such institutions will upload the certificate or there will be any other remedy for the same?
Regds.
CA Ravi Prakash Sah