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2012 (11) TMI 707 - AT - Income TaxCancelation of registration under Section 12AA – 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”. - CIT directed not to cancel the registration u/s.12AA(3) of IT Act. - Decided in favor of assessee.
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