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2012 (11) TMI 656 - AT - Income TaxCancellation of registration u/s.12AA of the Income Tax Act - Held that:- When under the Act a specific provision for cancellation of registration is prescribed and the cancellation is possible under specific condition then fulfillment of those conditions are necessary for invoking the jurisdiction u/s.12AA(3). - In the present case the reason for cancellation for registration was that the definition of charitable purpose u/s.2(15) has been amended therefore the assessee has not carried out the activity as per the definition of “charitable purposes” – direction not to cancel the registration u/s.12AA(3) of IT Act – In favor of assessee
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