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 February 2015 Year 2015 This

Registration u/s 12AA rejected - when the order was passed by ...


Tribunal Orders Reconsideration of 12AA Registration Rejection Due to Lack of Fair Hearing and Due Process Violation.

February 13, 2015

Case Laws     Income Tax     AT

Registration u/s 12AA rejected - when the order was passed by the Commissioner within the period of six months it cannot be held to be violative of section 12AA of the Act. - however, Since such an opportunity was not given, this Tribunal is of the considered opinion that the matter needs to be reconsidered. - AT

View Source

 


 

You may also like:

  1. The Appellate Tribunal addressed the rejection of the application for registration u/s 80G(5) due to non-receipt of order by the assessee-trust. The Tribunal noted that...

  2. Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration...

  3. The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed...

  4. 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...

  5. The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

  6. 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,...

  7. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  8. Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the...

  9. The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee...

  10. 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...

  11. Denial of registration u/s 12AB - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information...

  12. 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...

  13. Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The...

  14. Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities...

  15. Registration u/s 12AA - not passing order by CIT(E) within limitation provided for deciding the application u/s 12AA - it would result in deemed grant of registration.

 

Quick Updates:Latest Updates