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 2013 Year 2013 This

Registration u/s 12A cancelled - CIT has rightly cancelled the ...


CIT Cancels Section 12A Registration Due to Record Mistake After Amendment to Section 2(15.

May 10, 2013

Case Laws     Income Tax     AT

Registration u/s 12A cancelled - CIT has rightly cancelled the registration granted under Section 12A as a mistake apparent on record as occurred in the order due to the amendment in section 2(15) - AT

View Source

 


 

You may also like:

  1. Rectification of mistake u/s 154 - Merger of mistake in the order passed by the AO into the order passed by the CIT(A) - We find that Ld.CIT(A) has passed a cryptic...

  2. ITAT recalled its earlier order upon finding a mistake apparent on record regarding trust registration status under section 12A. Initially, ITAT had set aside CIT(E)'s...

  3. Assessment u/s 11 - registration u/s 12AA - Charitable activity u/s 2(15) - CIT(E) is not required to look into the activities at the stage of registration, which can be...

  4. Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

  5. Exemption u/s 11 - denying the grant of registration u/s 12AA - There is no material brought on record by CIT (E) which suggests that genuineness of activities are in...

  6. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

  7. Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

  8. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

  9. 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...

  10. Rectification of Mistake - mistake apparent from the records - Application was rejected with the view of Third Member of the tribunal - the Judicial Member, who agreed...

  11. The case involves the rejection of an application for registration u/s 80G by the CIT(E) due to a time limit issue. The ITAT held that provisional registration is meant...

  12. Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - The appellant faced the risk of irreparable loss and exclusion from...

  13. The assessee entered into an agreement for sale and made substantial payment for a property in the assessment year (AY) 2013-14. The Assessing Officer (AO) was not...

  14. CIT(A) restricted addition on account of accommodation entries to 15% instead of 100%, as the Assessing Officer failed to establish that work was not actually performed....

  15. Cancellation of registration u/s 12A was done retrospectively from 1.4.2014, despite show cause notice being issued on 6.10.2022 by CIT(E). CIT(E) failed to provide...

 

Quick Updates:Latest Updates