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 March 2018 Year 2018 This

Registration u/s 12AA - Rejection of earlier application and ...


Fresh Application Allowed After 12AA Rejection and No Appeal Filed, Law Permits New Submission.

March 5, 2018

Case Laws     Income Tax     AT

Registration u/s 12AA - Rejection of earlier application and further not filing appeal before higher authorities cannot be held to be reason for assessee not to file a fresh application when its is permitted by the law - AT

View Source

 


 

You may also like:

  1. The ITAT held that the rejection of the application u/s 80G was due to withdrawal, preventing the assessee from reapplying. The CIT(E) allowed existing registration to...

  2. The revised compounding guidelines for tax offenses provide significant procedural updates regarding application eligibility and processing. Applications pending as of...

  3. This summary concerns the maintainability of a fresh application u/s 94 of the Insolvency and Bankruptcy Code. The appellant had filed an application u/s 94 in 2020,...

  4. 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,...

  5. Rectification of mistake - application rejected alleging that assessee is making fresh claim of benefit u/s 12AA - The assessee’s claim of exemption u/s 11 coupled with...

  6. The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

  7. Permission to withdraw application filed u/s 9 of the Insolvency and Bankruptcy Code, 2016 was denied, and the Appellant challenged the order contending error in not...

  8. Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would...

  9. Extension of last date for submission of applications under certain Scrip based Schemes - Notification

  10. Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already...

  11. Registration u/s 12A granted. Application for fresh registration u/s 12AA rejected, petitioner permitted to withdraw. Earlier registration dated 04.04.2022 valid from AY...

  12. Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application...

  13. Assessee allowed to opt for concessional tax rate u/s 115BAC(5)(i) for AY 2023-24 based on Form 10IE submitted late for previous AY, subject to fulfilling other legal...

  14. Writ petition disposed of directing respondents to process petitioner's application for GST registration within two weeks without insisting on No Objection Certificate....

  15. Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances under which an Interim Board can entertain an...

 

Quick Updates:Latest Updates