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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Cancellation of Registration u/s 12AA(3) - cancelled based on ...


Trust's 12AA(3) Cancellation Quashed: No Cross-Examination Allowed, Activities Deemed Genuine and Aligned with Objectives.

June 19, 2019

Case Laws     Income Tax     AT

Cancellation of Registration u/s 12AA(3) - cancelled based on statement of trusties of other trust without providing opportunity of cross examination - neither an allegation nor finding that any of the conditions that the activities of the trust should not be genuine or the activities of the trust are not being carried out in accordance with the objects of the trust exist - order quashed

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