Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

Abacus Academia Versus CIT (Exemption) Kolkata

Grant of registration u/s.12AA denied - Held that:- The question whether activities of the trust are minimum or not is not a relevant criteria for grant of registration. Since, no other reasons have been given for not granting registration to the Assessee, we are of the view that the Assessee is entitled to grant of registration. If the objects of the trust have objects which are charitable in nature and if there is no material to suggest that the activities of the trust are not genuine, then th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

64 & 65/Kol/2016 - Dated:- 19-10-2016 - Shri N. V. Vasudevan,J.M. And Shri M. Balaganesh, A. M. Assessee by : Ms.Komal Agarwal,Advocate Revenue by : Shri G. Mallikarjuna, CIT,DR ORDER Per Shri N. V. Vasudevan, J.M. ITA No.64/Kol/2016: This is an appeal by the assessee against the order dated 28/10/2015 passed by the CIT (Exemption), Kolkata passed u/s.12AA of the Income-tax Act 1961(Act). ITA No.65/Kol/2016: This is an appeal by the assessee against the order dated 28/10/2015 passed by the CIT .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

plication vide his order dated 28.10.2015 for the reason that the activities of the Trust were found to be bare minimum to justify the claim of Registration. The assessee being aggrieved by the rejection of the registration u/s.12AA of the Act has preferred this appeal. 3. We have heard the rival submissions. The impugned order is a non speaking order and does not spell out the reason as to why the registration is being denied to the Assessee u/s.12AA of the Act. The reason as we can gather from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version