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2012 (7) TMI 122 - AT - Income TaxRenewal of recognition u/s. 80G(5)(vi) of the Income-tax Act - scope of enquiry by Commissioner while dealing with an application under section 80G(5)(vi) – Held that:- assessee continues to enjoy registration u/s. 12A(a) of the Act vide certificate of registration same would imply that assessee qualifies the condition prescribed in clause (i) of section 80G(5) of the Act and its objections raised by the commissioner are beyond the scope of enquiry at the present stage - objections raised by the commissioner may be relevant for the purposes of assessment of the income of the assessee in the respective assessment years by the assessing authority, but are certainly outside the purview of the scope of enquiry required to be carried out by the commissioner while granting approval u/s. 80G(5)(vi) of the Act - Commissioner directed to grant the renewal of recognition of the assessee u/s. 80G5(vi) of the Act in accordance with the law
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