assessee was served with a show-cause notice under Section
12AA(3) of the Act as to why the registration granted under
Section ... submissions based on the interpretation of Sections 12A and
12AA(1)(b) and 12AA(3) , it would be useful to reproduce relevant
parts of these
pointed out to the clear distinct words used in Section 12AA(1) and 12AA(3) of the Act as well as the first proviso ... Commissioner on findings given on the parameters given in Section 12AA(1) and 12AA(3) of the Act, as the case may be.
33. Registration
position, the Commissioner of
Income Tax, Madurai, initiated action under Section 12AA(3) of the
Income Tax Act and cancelled its registration vide his Order ... Clause (b)
of Sub- Section 1 of Section 12AA . The material clause would be Section
12AA(3) subsequent to amendment by the Finance
section (3) including observance of
the principles of natural justice. A cancellation of registration under
sub-section (3) of Section 12AA is subject ... section 12AA becomes effective
from 1 June 2010. Consequently from 1 June 2010 the Commissioner
can exercise the power under Section 12AA(3) and cancel
facts in cancelling
registration under section 12AA of IT Act by invoking
provisions of section 12AA (3) of Income tax Act by
misinterpreting the true ... facts in cancelling registration under
section 12AA by invoking provisions of section 12AA(3) of IT
Act retrospectively w.e.f. 01.04.2006 without finding
That the reasons given for cancellation of
registration u/s 12AA(3) of the Act are contrary to law and
facts since the appellant being ... That learned CIT(Exemptions) cancelled the registration granted
under Section 12AA(3) on the allegation that the assessee had
received the donation of `85 lakhs
cancellation, of registration as per the provision of Section 12AA(3) . The allegation of the CIT in his order is with regard to diversion ... Welham Boys' School Society v. 2. Incorporation of Section 12AA(3) from
CBDT 1st Oct., 2004 and grant of
registration made under Section 12AA
Central), Rajasthan, Jaipur dated 22/03/2019
passed U/s 12AA(3) and 12AA(4) of the Income Tax Act, 1961 (in short ... filing the return and audit report invoking the provision Sec.
12AA(3) and 12AA(4) etc. vide show cause notice dt.22.02.2019
case, in the light of provisions of section 2(15) , 12AA and
12AA(3) and whether the objects of the trust are charitable in nature ... Commissioner to grant
registration u/s 12AA and cancellation of registration u/s 12AA (3) of the Act.
The power to cancel registration already granted
Income-tax (Exemption) (hereinafter
called 'DIT(E)' ) u/s 12AA(3) of Income-tax Act,1961 cancelling Registration of
the assessee and holding ... 12AA(3) of 1961 Act.
3. Aggrieved by the orders dated 27.12.2011 passed by learned DIT(E) u/s
12AA(3) of 1961 Act cancelling
