Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 280 - HC - Income TaxRegistration granted u/s 12AA withdrawn - proviso to Section 2(15) applicability - Held that:- There is no factual dispute. We do not find any merit in the appeal. The proviso to Section 2(15) of the Act has been made applicable w.e.f. 1st April, 2009, therefore, the registration of the respondent-authority under Section 12AA of the Act could not have been withdrawn with effect from 1st April, 2008 on the ground that proviso was added on 1st April, 2008. Accordingly, we affirm the finding recorded by the Tribunal. - Decided in favour of assessee
|