Exemption u/s 11 - grant of registration u/s 12AA - The objects ...

Tribunal Orders 12AA Registration for Society; CIT's Objections Based on Assumptions Overruled, Affirms Eligibility for Section 11 Exemption.

February 14, 2020

Case Laws Income Tax HC

Exemption u/s 11 - grant of registration u/s 12AA - The objects of the society were not doubted by the CIT except for the objections raised above. The denial was merely on surmises and conjectures. There is no error in the order of the Tribunal directing grant of registration to the society.

View Source

← Previous Next →

Exemption u/s 11 - grant of registration u/s 12AA - The objects ...

Tribunal Orders 12AA Registration for Society; CIT's Objections Based on Assumptions Overruled, Affirms Eligibility for Section 11 Exemption.

February 14, 2020

Case Laws Income Tax HC

You may also like:

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...

Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

Exemption u/s 11 - deemed grant of registration - The period of six months referred in Section 12AA(2) has to be calculated from the end of the months in which the...

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 - 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,...

The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee...

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.

The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

The case pertains to the refusal of registration u/s 12AA for charitable activities u/s 2(15). The Commissioner of Income Tax observed that the society was not imparting...

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...

The Appellate Tribunal addressed the denial of registration u/s 12AA by invoking Section 13(1)(b) due to the Trust's perceived restriction to benefit a specific...

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

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...

Quick Updates: