Home Highlights April 2019 Year 2019 This

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1. Verification of applications for grant of new registration

2. Grant of registration u/s 12AA - non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months...

3. Verification of the application and approval - Amendments with regard to procedure and time limit for grant of registration certificate - Rule 9 of the Central Goods and...

4. Grant of exemption under section 10(23C)(vi) - date of grant of registration - The registration will take effect from the date of application - HC

5. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

6. GST Registration - Guidelines to complete proceedings for grant of Registration Certificate including verification under HGST Act, 2017

7. 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...

8. 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...

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 Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

10. Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration...

11. 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...

12. Application for registration - authentication of Aadhaar number for grant of registration - Rule 8 of the Central Goods and Services Tax Rules, 2017 as amended

13. Registration u/s 12AA - not passing order by CIT(E) within limitation provided for deciding the application u/s 12AA - it would result in deemed grant of registration.

14. Exemption u/s 11 - until and unless registration is granted no exemption can be claimed only on the basis that application has been submitted for registration - HC

15. 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