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 January 2016 Year 2016 This

Grant of registration u/s. 12A rejected - Charging of nominal ...

Case Laws     Income Tax

January 19, 2016

Grant of registration u/s. 12A rejected - Charging of nominal fee/cess in course of performance of its duties would not make the assessee a commercial/business establishment. - AT

View Source

 


 

You may also like:

  1. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

  2. Grant of registration u/s 12AB & 80G Denied - receipts from parents of children - The factual aspects clearly demonstrate that the payments made by parents are in the...

  3. GST on license fee charged by the States for grant of Liquor licences to vendors

  4. Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -...

  5. Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant...

  6. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

  7. Rejecting the Trust registration application u/s 12A on the ground that it is filed late is not correct because, registration can be granted prospectively

  8. Exemption u/s 11 - cancellation of registration granted u/s 12A - As documents which were the basis for concluding that the registration granted in favour of the...

  9. Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its...

  10. Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

  11. 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...

  12. Deemed registration u/s 12AA - If an order granting or rejecting registration has not been passed within six months from the end of the month in which application under...

  13. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

  14. Grant of Performance linked Incentive Fee to Resolution Professional - RP was able to maximize the value of Corporate Debtor - Appellant had no right to claim...

  15. Exemption u/s 11 - denying the grant of registration u/s 12AA - There is no material brought on record by CIT (E) which suggests that genuineness of activities are in...

 

Quick Updates:Latest Updates