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2013 (9) TMI 767 - HC - Income TaxApplication for renewal of registration of society registered under Societies Registration Act, 1860 – Society has been engaged in implementation of innovation in Family Planning Services Projects - Circular No. 7 of 2010 dated 27.10.2010 – Submission is that even assuming that the petitioner could not utilized the accumulation of income in the particular year, the authorities ought to have proceeded against the petitioner in accordance with Act and not otherwise. - Held that:- Renewal of approval for the Assessment Year 2012-2013, is not in accordance with Act as well as Circular No. 7 of 2010 dated 27.10.2010 insofar as circular dated 27.10.2010 clarified that once the approval has been granted under sub-clause 4 of Clause 23-C of Section 10 of the Act, there is no necessity to accord subsequent approval unless the approval is withdrawn by the competent authority and further petitioner has not been afforded opportunity of hearing and the same is violative of principles of natural justice.
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