Cancellation of registration u/s 12AA(3) - Assessee trust is not ...

Trust's 12AA(3) Registration Canceled for Profit-Driven Operations, Violating Charitable Purpose u/s 2(15) of Income Tax Act.

October 19, 2013

Case Laws Income Tax AT

Cancellation of registration u/s 12AA(3) - Assessee trust is not merely a mediator in buying and selling of land to the general public. Rather it operates in a business oriented way on the well known principles of profit generation - not a charitable purpose u/s 2(15) - AT

View Source

← Previous Next →

Cancellation of registration u/s 12AA(3) - Assessee trust is not ...

Trust's 12AA(3) Registration Canceled for Profit-Driven Operations, Violating Charitable Purpose u/s 2(15) of Income Tax Act.

October 19, 2013

Case Laws Income Tax AT

You may also like:

Exemption u/s 11 - DIT(E) cancelled the registration u/s 12AA of the Act on the ground that the assessee violated the provision of section 13(3) of the Act for taking...

Power of CIT to cancel or withdraw registration invoking Section 12AA(3) - The High Court dismissed the appeals filed by the Revenue and upheld the ITAT's orders...

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,...

Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no...

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...

Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions...

Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause...

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

The case pertains to the refusal of registration u/s 12AA for charitable activities u/s 2(15). The Commissioner of Income Tax observed that the society was not imparting...

Exemption u/s 11 - withdrawing the registration u/s 12AA - the Registration u/s 12AA of the Act, once granted, remains valid until it is cancelled by the Commissioner,...

Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

Cancellation of Registration u/s 12AA(3) - cancelled based on statement of trusties of other trust without providing opportunity of cross examination - neither an...

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 - registration invoking section 12AA(3) w.e.f. 01.04.2014 cancelled - Allen Group has made DDPS (assesee) - subservient to their coaching programme -...

Cancellation of registration of assessee charitable trust u/s 12AA(3) - No evidence for misuse of such foreign contribution/donation is brought on record by the Revenue...

Quick Updates: