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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Cancellation of registration u/s. 12AA(3) - registration can be ...


Cancellation of Income Tax registration u/s 12AA(3) valid only if initially granted u/s 12AA(1)(b).

April 27, 2016

Case Laws     Income Tax     AT

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 where empowers DIT to cancel or withdraw the registration granted u/s. 12AA of the Act. - AT

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