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 December 2018 Year 2018 This

Cancellation of registration u/s 12AA - Display and distribution ...

Case Laws     Income Tax

December 26, 2018

Cancellation of registration u/s 12AA - Display and distribution of religious books free of cost in a small book shop without charging any rent or electricity charges would not change the core and primary nature of charitable activity - benefits of exemption cannot be denied to the assessee.

View Source

 


 

You may also like:

  1. Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

  2. Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

  3. 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...

  4. 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...

  5. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

  6. Exemption u/s 11 - registration u/s 12AA - the assessee is carrying out certain activities which can be termed as religious activities but in our considered opinion can...

  7. Cancellation of registration u/s 12AB(4) - violation of provisions of Sections 11(1)(a), 11(1)(d), and 13(1)(c). The reference made under the second proviso of Section...

  8. Exemption u/s 11 - cancellation of registration - Merely saying that the activities of the respondent is hit by the proviso to Section 2(15) of the Act, would not lead...

  9. Exemption u/s 11 - cancellation of registration - Merely saying that the activities of the respondent is hit by the proviso to Section 2(15) of the Act, would not lead...

  10. 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,...

  11. Exemption u/s 11 - entitled for registration u/s 12AA - there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects - HC

  12. Registration under section 12AA - any institution registered under section 6 of the A.P. Charitable and Hindu Religious Institutions and Endowments Act is deemed to be...

  13. Application for registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - AT

  14. The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

  15. Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to...

 

Quick Updates:Latest Updates