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 April 2020 Year 2020 This

Exemption u/s 11 - application for registration u/s.12AA ...

Case Laws     Income Tax

April 13, 2020

Exemption u/s 11 - application for registration u/s.12AA rejected - Admittedly, assessee before us is perusing activity of education. Therefore proviso to Section 2(15) of the Act cannot be applied to the assessee trust.This position is made clear even by the CBDT Circular - AT

View Source

 


 

You may also like:

  1. 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...

  2. Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities...

  3. 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...

  4. Exemption u/s 11 - rejecting the application made for registration u/s 12AA - What needs to be done on the part of the assessee is to fulfill the requirements as...

  5. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

  6. Exemption u/s 11 - rejecting the application filed for registration u/s 12AA - Section 12AA of the Act provides for procedure for registration as to how ld. CIT (E) will...

  7. Exemption u/s 11 - registration u/s 12AA denied - main object of the trust is to give benefit to the family member of the deceased members of the Rotary Club - rejecting...

  8. Denial of exemption u/s 11 by the CPC u/s 143(1) due to non-furnishing of fresh registration u/s 12AB was challenged. The assessee had provisional registration u/s 12AB...

  9. 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...

  10. Exemption u/s 11 - application for registration u/s. 12AB rejected - It is absolutely incomprehensible and a matter of serious concern as to how two sets of audit...

  11. Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in...

  12. Exemption u/s 11 & 12 - Application for registration was made way back in the year 1989 and after ten years the Competent Authority sought explanation regarding the...

  13. 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...

  14. Rectification of mistake - application rejected alleging that assessee is making fresh claim of benefit u/s 12AA - The assessee’s claim of exemption u/s 11 coupled with...

  15. Application for registration u/s 12AA - with regard to the condition that the assessee should apply its income only in India, such a condition is existing only u/s 11...

 

Quick Updates:Latest Updates