Exemption u/s 11 - Cancelling Registration 12AA(3) and section ...

Income Tax

August 18, 2022

Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with retrospective effect - as per the majority view, the impugned order of the Pr. CIT(Exemption) cancelling the registration granted under section 12A as well as withdrawing approval under section 80G(5) is upheld but the cancellation would be with effect from the previous year in which the assessee sold the educational institutions i.e. the previous year 2017-18. - Not with retrospective effect - AT

View Source

← Previous Next →

Exemption u/s 11 - Cancelling Registration 12AA(3) and section ...

Income Tax

August 18, 2022

You may also like:

Exemption u/s 11 - DIT(E) cancelled the registration u/s 12AA of the Act on the ground that the assessee violated the provision of section 13(3) of the Act for taking...

Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely...

Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in...

Exemption u/s 11 - withdrawing the registration u/s 12AA - the Registration u/s 12AA of the Act, once granted, remains valid until it is cancelled by the Commissioner,...

Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

Exemption u/s 11 - registration invoking section 12AA(3) w.e.f. 01.04.2014 cancelled - Allen Group has made DDPS (assesee) - subservient to their coaching programme -...

Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is...

Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the...

Registration u/s 12AA(3) cancelled - some of the objects hit by the first proviso to Section 2(15) - no prejudice will be caused to the legitimate interests of the...

Exemption u/s 11 - cancellation of registration u/s 12AA - The issues raised in the show cause notice dated 6.12.2018 issued by Ld. PCIT are not relevant for...

Exemption u/s 11 - cancellation of registration u/s 12AA(3) on various grounds - There is no material placed before us to establish that the assessee is not carrying on...

Registration granted to the assessee u/s 12A cancelled - legally the impact of the proviso to section 2(15) being attracted is that the assessee will not be eligible for...

Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no...

Exemption u/s.11 assessee trust was not registered u/s.12AA at the time of assessment - assessee had already applied for registration u/s.12A on 03.03.2016 and the...

Quick Updates: