Rejection of application of registration u/s 12A – DIT(E) at the ...

Director of Income Tax (Exemptions) cannot assess profit-driven activities or Section 11 violations when granting Section 12A registration.

August 28, 2014

Case Laws Income Tax AT

Rejection of application of registration u/s 12A – DIT(E) at the time of grant of registration u/s 12A cannot step into the shoes of the AO to examine whether the assessee has carried out any activity with profit motive or there is violation of conditions laid down u/s 11 - AT

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Rejection of application of registration u/s 12A – DIT(E) at the ...

Director of Income Tax (Exemptions) cannot assess profit-driven activities or Section 11 violations when granting Section 12A registration.

August 28, 2014

Case Laws Income Tax AT

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