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2012 (8) TMI 680 - AT - Income TaxDenial of registration u/s 12AA - Held that:- It is well settled legal proposition that the registration proceedings u/s 12A r.w.s. 12AA are not to be confused with the assessment proceedings wherein the provisions of section 11, 12 and 13 are applicable - In the present case CIT invoked only the provisions of section 11, 12 and 13 for the purpose of denial of grant of registration u/s 12AA , thus, it is clear that the impugned order is founded to be on irrelevant provisions of section 11, 12 and 13 , which are operative and relevant in the course of assessment proceedings as provisions of section 12A and 12AA are material and relevant, for the purpose of granting registration u/s 12AA - order of CIT is set aside and he is directed to grant registration to the assessee society - in favour of assessee.
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