Exemption u/s 11 - cancellation of registration u/s 12AA - The ...

PCIT's Show Cause Notice Deemed Irrelevant for Section 12AA(3) Registration Cancellation; Assessing Officer to Address in Assessments.

February 12, 2021

Case Laws Income Tax AT

Exemption u/s 11 - cancellation of registration u/s 12AA - The issues raised in the show cause notice dated 6.12.2018 issued by Ld. PCIT are not relevant for cancellation of registration u/s 12AA(3) of the Act. Such types of issues can be examined by the Assessing Officer during the course of regular assessment proceedings wherein on the basis of his examination/ investigation necessary view as permissible in law can be taken if violation of Section 11 and Section 13 of the Act by the assessee are observed. - AT

View Source

← Previous Next →

Exemption u/s 11 - cancellation of registration u/s 12AA - The ...

PCIT's Show Cause Notice Deemed Irrelevant for Section 12AA(3) Registration Cancellation; Assessing Officer to Address in Assessments.

February 12, 2021

Case Laws Income Tax AT

You may also like:

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis...

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...

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

Cancellation of GST registration of petitioner - non-speaking order - While issuing Show-cause notice for cancellation of Registration, necessary documents were not...

HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed...

Cancellation of GST registration of petitioner - The impugned order is being passed mechanically and without application of mind - In the present case, the manner in...

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

Quick Updates: