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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Cancellation of registration u/s 12A of the Income Tax act – The ...


School's Registration Cancellation u/s 12A Overturned; Failed Compliance on Student Admission Conditions Not Justified.

September 14, 2013

Case Laws     Income Tax     AT

Cancellation of registration u/s 12A of the Income Tax act – The ground of cancellation is that the school had violated the conditions imposed at the time of allotment of land by the Ministry of Urban Development, Government of India, according to which the assessee should have admitted students belonging to the weaker sections to the extent of 25% and granted free-ship to them - Action of DIT(E) not correct - AT

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