Home Highlights November 2014 Year 2014 This

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1. Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities...

2. Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration...

3. Registration u/s 12AA denied - There is no finding on facts that the activities carried out by the assessee are not genuine - CIT(Exemption) has not mentioned in his...

4. Rejecting the registration u/s.12AA - CIT(Exemption) has not mentioned in his finding that the objects of the trust were not in order or that the application made for...

5. Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions...

6. Rejection of application for registration u/s 12AA – Before deciding the entitlement for registration as charitable institution, CIT should verify the source of funds...

7. Registration u/s 12AA - not passing order by CIT(E) within limitation provided for deciding the application u/s 12AA - it would result in deemed grant of registration.

8. Deemed registration u/s 12AA - there is no automatic or deemed registration if the application filed U/s 12AA was not disposed of within the stipulated period of six months - HC

9. Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely...

10. Exemption u/s 11 - denying registration to the assessee u/s 12A read with Section 12AA - assessee had paid salary partly through Bank and partly in cash, but had not...

11. Exemption u/s 11 - withdrawing the registration u/s 12AA - the Registration u/s 12AA of the Act, once granted, remains valid until it is cancelled by the Commissioner,...

12. Substitution of new section for section 80JJAA- Deduction in respect of employment of new employees. - Deduction under the proposed provisions will be available in...

13. 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...

14. Rejection of Grant of registration u/s 12(A)(a) - genuineness of the objects of assessee-Trust - Tribunal has rightly come to the conclusion that while considering the...

15. Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no...