Registration granted to the assessee u/s 12A cancelled - legally ...

Entity's Section 12A Registration Canceled Due to Proviso in Section 2(15), Section 12AA Registration Unaffected.

May 23, 2016

Case Laws Income Tax AT

Registration granted to the assessee u/s 12A cancelled - legally the impact of the proviso to section 2(15) being attracted is that the assessee will not be eligible for exemption u/s 11 of the Act. As a corollary to this legal position, registration u/s 12AA cannot be impacted by the object being hit by the first proviso to section 2(15). - AT

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Registration granted to the assessee u/s 12A cancelled - legally ...

Entity's Section 12A Registration Canceled Due to Proviso in Section 2(15), Section 12AA Registration Unaffected.

May 23, 2016

Case Laws Income Tax AT

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