Cancellation of registration granted u/s 12AB - Assessment of ...

Income Tax

March 20, 2024

Cancellation of registration granted u/s 12AB - Assessment of trust - The ITAT held that the PCIT's order to cancel the registration from the financial year 2020-21 and subsequent years under section 12AB(4)(ii) was beyond his jurisdiction, particularly for the assessment year 2021-22, as the provision was not applicable retrospectively. - The Tribunal clarified that the law applicable to an assessment year should be the law in force for that year unless specified otherwise.

View Source

← Previous Next →

Cancellation of registration granted u/s 12AB - Assessment of ...

Income Tax

March 20, 2024

You may also like:

Exemption u/s 11 - cancelling registration granted u/s 12AA/12AB of the Act by invoking the provisions of section 12AB(4)(ii) of the Act with retrospective effect - no...

Denial of Registration u/s. 12AB - when the Trust Deed was there before the CIT(E) and the assessee furnished all the necessary details of the activities carried out up...

Eligibility for re-registration after cancellation of registration u/s 12AA cancelled - assessee cannot apply for re-registration, once the registration granted was...

Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration...

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

Exemption to trusts and institutions - Specified violations u/s 12AB and fifteenth proviso to clause (23C) of section 10 - In case of provision approval/ registration...

Restoration of cancelled provisional registration - The Officer cannot throw their hands in desperation and blame the computer or the failure of uploading and...

Cancellation of registration certificate - The Act does not contemplate that if claim of I.T.C. is reversed the registration of a dealer could be cancelled in addition...

Cancellation of Registration U/s 12AA - carrying out the game of cricket as an entertainment industry, generating huge revenue - registration has been rightly cancelled - AT

Cancellation of the registration certificate - suppressed turnover - appeal is pending before the Tribunal - The grounds are not sufficient for cancelling the...

Quick Updates: