ITAT addressed registration denial under Section 12AB, focusing ...

Trust's Section 12AB Registration Upheld: Procedural Fairness Prevails in Exemption Determination Under Section 11

April 7, 2025

Case Laws Income Tax AT

ITAT addressed registration denial under Section 12AB, focusing on Trust's eligibility for exemption under Section 11. Jurisdictional HC judgment in CIT(E) vs. Jamiatul Banaat Tankaria established that Section 13 provisions apply during assessment, not registration. For Trusts created before 01-04-2021, registration eligibility precedes Section 13(1)(b) applicability. ITAT allowed assessee's appeal, directing CIT (Exemption) to grant final registration under Section 12AB after providing hearing opportunity, effectively reinstating Trust's registration status subject to subsequent assessment scrutiny.

View Source

← Previous Next →

ITAT addressed registration denial under Section 12AB, focusing ...

Trust's Section 12AB Registration Upheld: Procedural Fairness Prevails in Exemption Determination Under Section 11

April 7, 2025

Case Laws Income Tax AT

You may also like:

ITAT upheld denial of registration under s.12A(1)(ac)(iii) and s.80G(5)(iii) where applicant society failed to furnish requisite documents despite three opportunities...

The ITAT upheld the denial of registration u/s 12AB to the Trust, as its objects were exclusively for the Jain Community, violating Section 13(1)(b) read with the...

HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

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 - 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...

HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity...

Validity Of Show cause notice - The case pertains to a dealer of woven fabrics and readymade garments challenging a tax demand order due to allegedly insufficient...

Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

Cancellation of GST registration of the petitioner - service of SCN - The High court found discrepancies in the record regarding the petitioner's participation and noted...

Assessment u/s 153C/153A - Computation of the Relevant Assessment Years Block - Jurisdiction for Reopening Assessments - The Delhi High Court meticulously analyzed the...

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...

Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

Quick Updates: