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
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
assessment year 2009-10 u/s 12AA(3) of Income-tax Act,
1961 (hereinafter called "the Act") cancelling registration of the
appellant which ... opportunity of being
heard as mandated by proviso to Sec 12AA(3) and also in
violation of principles of natural justice, thereby effectively
denying
Director of Income Tax
(Exemptions) cancelling the registration under
Section 12AA(3) of the Income Tax Act, 1961
despite the fact that activities undertaken ... respondent by the Director of Income Tax
(Exemptions) under Section 12AA(3) of the Act, which
order has been set aside by the Tribunal
Accordingly, the DIT (E) issued a
notice u/s 12AA(3) of the Act on 18.11.2011 requiring the assessee to explain
why registration granted ... filed on 27th
December 2011, the impugned order under Section 12AA (3) of the Act was
passed by the DIT (E) just one day later
writing refusing to
register the trust or institution.
30. Sec. 12AA(3) of the Act inserted w.e.f. 1st Oct., 2004, under the Finance ... findings given on
the parameters given in ss. 12AA(1) and 12AA(3) of the Act, as the case may be.
51. As already noted
Jammu, in rejecting the assessee's application for registration under
section 12AA(b)(ii) of the Income Tax Act, 1961.
2. This appeal ... appeal is again before us.
2 ITA No.444(Asr)/2010
3. The application filed by the Department for adjournment stands
withdrawn
registration granted under Section 12AA . We
therefore quash the order of the DIT(Exemption)
passed under Section 12AA(3) and restore the order of
Page ... Whether the registration of GCA under section 12AA
could be cancelled under section 12AA(3) on the
ground that it violated proviso to section
12AA of the I.T. Act prescribes
therein the procedure for registration to be granted to a Trust or Institution,
and, Section 12AA(3) provides ... Revenue that section 12AA(1)
of the Income-tax Act, 1961, must be read along with section 12AA(3) of
the Income
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
