Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Registration u/s 12A - The scope of power of CIT is limited in ...


CIT's Power Limited to Necessary Inquiries for Section 12A Registration; No Need to Examine Income Nature or Application.

June 21, 2013

Case Laws     Income Tax     AT

Registration u/s 12A - The scope of power of CIT is limited in this regard to make enquiries as he may deem fit & not required to look either into the nature of income of the assessee or its application - AT

View Source

 


 

You may also like:

  1. Revision u/s 263 involving excess deduction of transport expenses and non-deduction of TDS on transportation charges. CIT held AO failed to verify adequately, rendering...

  2. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

  3. The CIT(A) has wide powers akin to reassessment. Once an assessment order is before CIT(A), its powers are not restricted to examining only grievances raised by the...

  4. The ITAT Delhi held that the CIT(A) erred in not conducting a proper enquiry into the unexplained credit u/s 68. The AO and CIT(A) have a duty to investigate thoroughly....

  5. The Income Tax Appellate Tribunal held that the assessee's application for registration u/s 80G was filed within the statutory time limit. The Tribunal directed the...

  6. Denial of Registration u/s. 12AB - when the Trust Deed was there before the CIT(E) and the assessee furnished all the necessary details of the activities carried out up...

  7. Disallowance u/s 40A(3) for payments exceeding the prescribed limit should be examined considering the business exigencies. If the expenses are necessary for running the...

  8. The case involves the rejection of an application for registration u/s 80G by the CIT(E) due to a time limit issue. The ITAT held that provisional registration is meant...

  9. The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

  10. Correct head of income - characterization of receipts - income derived from saplings or seedlings grown in nursery - Agricultural income or income from other sources....

  11. Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any...

  12. Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

  13. This is an order from the Income Tax Appellate Tribunal (ITAT) regarding the rejection of final registration u/s 80G(5)(iii) of the Income Tax Act. The key points are:...

  14. CIT(A) allowed assessee to withdraw appeal against section 263 revision order, stating Tribunal quashed section 263 order and CIT(A) erred in not deciding appeal merits....

  15. Complete Scrutiny v/s Limited scrutiny - In the assessee`s case under consideration the issue of mismatch of sales shown in the audit report vis-à-vis ITR was for...

 

Quick Updates:Latest Updates