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 May 2020 Year 2020 This

Grant of registration u/s 12AA - apparently the Ld. CIT ...


Commissioner Errs by Denying Section 12AA Registration Without Verifying Genuineness of Activities; Proper Procedure Overlooked.

May 26, 2020

Case Laws     Income Tax     AT

Grant of registration u/s 12AA - apparently the Ld. CIT (Exemptions) was having doubts regarding the genuineness of the activities but instead of having the same verified, he chose to straightway refuse the grant of registration. This was not correct. If the Ld. CIT (Exemptions) was having any kind of doubts, he should have got the same verified.

View Source

 


 

You may also like:

  1. The appellant Trust's application for registration u/s 12A was rejected by the Commissioner of Income Tax (Exemptions) on the grounds that its activities were not...

  2. Exemption u/s 11 - denial of the Registration u/s 12AA - The genuineness of the activities would mean to see that activities are not camouflage, bogus, artificial and...

  3. SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving...

  4. Reopening of assessment u/s 147 was invalid due to procedural irregularities. The Assessing Officer initiated proceedings without verifying information and the...

  5. 100% EOU - diversion of imported/indigenous goods procured duty free - The learned adjudicating authority has not examined the fact whether the respondent have achieved...

  6. 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...

  7. ITAT overturned denial of registration under s.12AB despite trust's non-registration under Rajasthan Public Trust Act 1959. Tribunal held RPT Act registration not...

  8. The High Court dealt with the maintainability of a petition concerning the non-constitution of an Appellate Tribunal and the jurisdiction and authority of the Assistant...

  9. The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

  10. Cancellation of registration u/s 12AB(4) - violation of provisions of Sections 11(1)(a), 11(1)(d), and 13(1)(c). The reference made under the second proviso of Section...

  11. Validity of remand order passed by the Commissioner (Appeals) - The tribunal found that the Commissioner (Appeals) erred in remanding the case without meeting specific...

  12. The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

  13. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

  14. Rejection of refund claim - Commissioner of Appeals and also the Tribunal have both grossly erred in not looking into the additional evidence, which has been produced...

  15. Registration under section 12A - Commissioner could not grant registration with retrospective effect. If that be so, the Commissioner could have granted registration...

 

Quick Updates:Latest Updates