Exemption u/s 11 - cancellation of registration - Merely saying ...

Case Laws Income Tax

February 8, 2020

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 to automatic cancellation of registration as that is not a ground provided under Section 12AA(3) of the Act for cancellation of registration.

View Source

← Previous Next →

Exemption u/s 11 - cancellation of registration - Merely saying ...

Case Laws Income Tax

February 8, 2020

You may also like:

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...

Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity...

Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

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...

Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause...

Exemption u/s 11 - charitable activity u/s 2(15) - Once the cancellation of registration has been set aside and registration granted under section 12A of the Act has...

Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the CIT exemption cannot deny the registration merely...

Exemption u/s. 11 - nature of microfinance activity carried on by the appellant - relief to poor - business activists or not? - charging 50% higher rate of interest -...

Exemption u/s 11 - UP Awas Evam Vikas Parishad - AO denied exemption holding that the assessee was hit by the proviso to section 2(15) of the Act as the assessee has...

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on...

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...

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...

Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the...

Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

Exemption u/s 11 - cancellation of registration u/s 12AA - The issues raised in the show cause notice dated 6.12.2018 issued by Ld. PCIT are not relevant for...

Quick Updates: