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 March 2013 Year 2013 This

Registration u/s 12AA - Period of six months is not mandatory - ...

Case Laws     Income Tax

March 14, 2013

Registration u/s 12AA - Period of six months is not mandatory - The order of ITAT in holding that registration was deemed to have been granted on not passing order in the application within the stipulated period of six months cannot be sustained - HC

View Source

 


 

You may also like:

  1. Deemed registration u/s 12AA - there is no automatic or deemed registration if the application filed U/s 12AA was not disposed of within the stipulated period of six months - HC

  2. Grant of registration u/s 12AA - non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months...

  3. Section 12AA(2) of the Income Tax Act, 1961 does not recognize any deemed grant of registration if the application is not decided within six months. The Supreme Court in...

  4. Exemption u/s 11 - deemed registration u/s 12AA - there is no specific provision in the Income Tax Act that non-deciding the registration application under Section 12AA...

  5. Exemption u/s 11 - Deemed registration u/s 12AA - Charitable activity or not - The Supreme Court decision does not lay down any principle of law. In such circumstances,...

  6. 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...

  7. Deemed registration u/s 12AA - If an order granting or rejecting registration has not been passed within six months from the end of the month in which application under...

  8. 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...

  9. Timelines for disposing applications by trusts, funds, or institutions seeking registration for exemption u/s 12AB or approval u/s 80G are rationalized. Applications...

  10. Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

  11. Non disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under Section 12AA (2) of the Income...

  12. The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to...

  13. 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.

  14. Stay petition - recovery proceedings - condition of deposit of 25% within a period of six months - CIT(A) directed to hear the appeal within a period of six months as...

  15. Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under...

 

Quick Updates:Latest Updates