assessee appealed there-against, contesting the said withdrawal (u/s.12AA(3)) on
both counts. Firstly, the proposition per se that informs the withdrawal under ... well as his order u/s. 12AA(3) withdrawing registration, it
was argued that the tribunal in requiring the ld. DIT(E) to examine
2004, either u/s 12A or 12AA, CIT has no power to cancel the
registration u/s 12AA(3) ."
9.2. In the above case ... findings given on the parameters given in section 12AA(1) and section
12AA(3) of the Act, as the case
order dated 18th November 2013 withdrawing registration under
section 12AA(3) of the Income Tax Act, 1961.
2. Grievances raised by the assessee ... Registration of the trust granted u/s.
12AA on invoking the provisions of section 12AA(3) .
2. That the CIT clearly ignored the submissions made
Commissioner of Income Tax-I,
Chandigarh dated 6.3.2013 passed under section 12AA(3)
of the Income Tax Act, 1961 (in short ... Income Tax,
Chandigarh. The assessee received a notice under
section 12AA(3) of the Act dated 30.11.2012 by the
Commissioner of Income Tax, Chandigarh proposing
cancellation after 01.10.2014 would be under Section 12AA(4) and not
under Section 12AA(3) of the Act. He submitted that in case of
violation ... submitted that the provisions of Section 12AA(4) could not be applied
to deny exemption under Section 12AA(3) of the Act. He relied
Director of Income Tax (Exemptions), Hyderabad
dated 25.09.2014 u/s 12AA(3) of the Income Tax Act, 1961.
2. Briefly stated, the DIT (Exemption), through ... case for cancellation of registration u/s
12AA(3) of the Act. Hence, registration granted earlier to
the assessee institution
RANO JAIN, ACCOUNTANT MEMBER
ITA No.775/Chd/2014
(Under section 12AA(3)
M/s Patiala Urban Planning Vs. The C.I.T.,
& Development ... learned Commissioner of Income
Tax, Patiala dated 4.7.2014 passed under section
12AA(3) of the Income Tax Act, 1961 (in short
Lucknow dated 03/09/2012 passed by him u/s 12AA (3) of the
Income Tax Act.
2. In this appeal, the assessee has raised ... erred in law and on facts in cancelling u/s 12AA (3) the
registration granted u/s 12AA (1) (b) (i) of the Income
Director of income
Tax (Exemptions), Bangalore passed under Section 12AA(3) of the Income Tax Act, 1961
(herein after referred ... 2000. The DIT
(Exemptions) initiated proceedings under Section 12AA(3) of the Act to withdraw the
registration granted to the assessee under Section
Director of Income
Tax (Exemptions), Bangalore passed under Section 12AA(3) of the Income Tax Act, 1961
(herein after referred ... 1992. The DIT
(Exemptions) initiated proceedings under Section 12AA(3) of the Act to withdraw the
registration granted to the assessee under Section
