Regidtration u/s 12AA - though the assessee society was ...

Application for Section 12AA Registration Denied as Society Had Not Commenced Activities Since 2012 Registration.

October 17, 2013

Case Laws Income Tax AT

Regidtration u/s 12AA - though the assessee society was registered with Registrar of Societies on 13.4.2012 but no activity had been started up to the date of present proceedings - application for registration rightly rejected by the CIT - AT

View Source

← Previous Next →

Regidtration u/s 12AA - though the assessee society was ...

Application for Section 12AA Registration Denied as Society Had Not Commenced Activities Since 2012 Registration.

October 17, 2013

Case Laws Income Tax AT

You may also like:

Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

Registration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine?...

Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in...

Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

Taxability of amount received for specific purpose - Revenue Authorities have not disputed the contributions received but denied the exemption only due to the fact that...

Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity...

Registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - At this...

Exemption u/s 11 - denying registration u/s. 12AA and denial of approval u/s. 80G - Charitable activity u/s 2(15) - the genuineness of the society stands established by...

Grant of registration u/s 12AA - assessee would have applied u/s 10(23C) - once the CIT(E) having accepted that the main aim of the society was running of college and...

Application for registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - AT

Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

Exemption u/s 11 - rejecting the application filed for registration u/s 12AA - Section 12AA of the Act provides for procedure for registration as to how ld. CIT (E) will...

The CBDT has notified "The Delhi Building and Other Construction Workers Welfare Board" for exemption under section 10(46) of the Income-tax Act, 1961. The specified...

Quick Updates: