right in law by saying that the
powers accorded by Section 12AA(3) of the Act doesn't allow
the CIT to cancel ... which cancelled the registration
while passing an order u/s 12AA(3) of the Act, which
judgment in Jammu Developmnet Authority has been upheld
firstly
same would entitle the CIT to exercise power under
Section 12AA(3) of the Act. A specific finding was recorded that surplus
3 ... Tribunal rightly
observed that CIT has a power under Section 12AA(3) of the Act in case of
utilisation of the said land against
same
cannot be ground for refusal to register under Section 12AA of the Act.
3 of 6
::: Downloaded ... always initiate action for cancellation of registration under sub-section (3)
of Section 12AA of the Act.
No interference is warranted in the order
application of section 11(3)(d) , when the
departmental circular itself differentiate between the
societies as enumerated in section 11(3)(d) and other
societies ... name of Maharaja Ranjit Singh
War Museum and was registered under section 12AA of the Act on
06.08.1998. The object of the Society
fact of the
assessee having 12AA registration and by ignoring the
statutory condition that 12AA registration is merely a
pre-condition for entities ... record of the case and therefore, perverse?
3. The assessee-society was duly registered under Section 12AA
of the Act. The assessee-society apart from
while finalising the assessment
for assessment year 2010-11 under Section 143(3) of the Act has
specifically recorded the finding that the income earned ... always initiate action for cancellation of registration under Sub
Section (3) of Section 12AA of the Act.
10. The order of the ITAT warrants
rural children with the latest and modern techniques of education and to
3 of 6
::: Downloaded ... action in accordance with law including invoking of sub-section (3)
of Section 12AA of the Act.
5 of 6
::: Downloaded
12AA ignoring the fact that the
2 of 8
::: Downloaded on - 09-02-2020 13:19:05 :::
ITA No. 339 of 2018 [3]
memorandum ... accordance with law including invoking of sub-section (3) of Section 12AA
of the Act.
(AVNEESH JHINGAN) (AJAY TEWARI)
JUDGE JUDGE
20.1.2020
mk
Whether speaking
fact of the
assessee having 12AA registration and by ignoring the
statutory condition that 12AA registration is merely a pre-
condition for entities ... 3]
keep and maintain milk cows and useful bulls; to purchase
cows and bulls in order to augment the Income of Gaushala
to meet
3]
order of the Appellate Tribunal is contrary to the
evidence and material on the record of the case and
therefore, perverse?"
Before proceeding ... further, it may also be noticed that
registration under Section 12AA of the Act was allowed to the assessee in
appeal by the Tribunal
