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2019 (6) TMI 1168 - SCH - Income TaxPower of CIT to cancel registration u/s 12A with retrospective effect - registration order cancelled with retrospective effect - scope of amendment to section 12A - Commissioner concluded that the activity conducted by the assessee was clearly in the nature of trade and business - according to the Tribunal, the Commissioner could not have cancelled such registration w.e.f. A.Y. 2009-10 as that would refer to a date prior to the date when the power to cancel the registration (granted under Section 12-A(1) of the Act) was first conferred on the Commissioner - HELD THAT:- Delay condoned. Leave granted.
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