Rejecting the registration u/s.12AA - CIT(Exemption) has not ...

Case Laws Income Tax

May 26, 2021

Rejecting the registration u/s.12AA - CIT(Exemption) has not mentioned in his finding that the objects of the trust were not in order or that the application made for registration was also not in accordance with law. In absence of these findings, just because, the taxes were not paid on the donations/voluntary contributions received cannot be the ground for rejection of application u/s.12AA of the Act. - AT

View Source

← Previous Next →

Rejecting the registration u/s.12AA - CIT(Exemption) has not ...

Case Laws Income Tax

May 26, 2021

You may also like:

Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

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...

Registration u/s 12AA denied - There is no finding on facts that the activities carried out by the assessee are not genuine - CIT(Exemption) has not mentioned in his...

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...

Registration u/s 12AA - proof of charitable activities - scope of primary objects - In case the assets are being parted with either individual entity or institution, who...

Exemption u/s 11 - entitled for registration u/s 12AA - the Commissioner would be bound to record the finding that an activity or activities actually carried on by the...

The Appellate Tribunal reviewed the rejection of registration u/s 12AB due to alleged violation of section 13(1)(b) as trust's objects were not solely for "SUNNI MUSLIMS....

Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for...

The case revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section...

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...

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...

Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

Eligibility for re-registration after cancellation of registration u/s 12AA cancelled - assessee cannot apply for re-registration, once the registration granted was...

Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

Quick Updates: