Registration u/s 12A - the assessee appears to be one of the ...

Case Laws Income Tax

May 13, 2013

Registration u/s 12A - the assessee appears to be one of the branches coming under the “Sacred Heart Congregation“ - assessee has failed to prove that it is an independent institution - registration declined- AT

View Source

← Previous Next →

Registration u/s 12A - the assessee appears to be one of the ...

Case Laws Income Tax

May 13, 2013

You may also like:

Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the provisions of Section 12A of the Act, unless the assessee falls...

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...

Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

Exemption u/s. 11 - charitable activity u/s 2(15) - Mere registration of u/s. 12A of the Act may not entitle the assessee to claim exemption. At the best, registration...

Exemption u/s.11 assessee trust was not registered u/s.12AA at the time of assessment - assessee had already applied for registration u/s.12A on 03.03.2016 and the...

Registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue...

Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

Exemption u/s 11 - registration u/s 12AB - Conditions imposed by the CIT - The role of the Ld. PCIT while according registration under section 12A is only to make...

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...

Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the...

Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...

Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant...

Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

Quick Updates: