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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Withdrawal of registration u/s 12AA - Charitable activity u/s ...


Challenge to Withdrawal of Charitable Registration u/s 12AA: No Non-Genuine Activities Identified by CIT. Section 293C Not Applicable.

May 22, 2015

Case Laws     Income Tax     AT

Withdrawal of registration u/s 12AA - Charitable activity u/s 2(15) - CIT has not pointed out any specific instance of any activity, income or expenditure being non-genuine. Sec. 293C is not applicable to approvals which specifically provide manner of withdrawal of approval - AT

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