conform to the conditions of registration and it,— (a) has not applied for fresh registration [under section 12AA or section 12AB] in the said previous ... conform to the conditions of registration and it— (a) has not applied for fresh registration under section 12AA, or section 12AB, or approval under
Society registered under the Tamil Nadu Societies Registration Act . The said Society was granted registration under Section 12AA of the Income ... context of Section 12AA registration and held that registration of the charitable trust under Section 12AA of the Act is not an idle or empty
hereinafter referred as the Act) and cancellation of registration U/s
12AA(1)(b) of the Act, both w.e.f. 01/04/2016 ... erred in law and on facts in cancelling
registration under section 12AA of IT Act by invoking
provisions of section 12AA (3) of Income
trust and hence, it is not
eligible for registration u/s 12AA . Accordingly, registration granted u/s 12AA on
21-2-2002 has been cancelled ... 12AA , by using her powers conferred u/s 12AA(3) of the Income
Tax Act, 1961. The CIT, Central cancelled registration u/s 12AA
nowhere provides that power
to grant/refuse the registration or cancel the registration u/s 12AA of the Act
shall also be exclusively vested ... found to violate the provisions of
section 12AA(3) / 12AA(4) of the Act. Accordingly the registration granted to the
assessee under section 12AA vide
2019 dtd 90/Ind/2019]
09.02.2021]
1. Order u/s 12AA 12AA(3) and 12AA(4)
2 . Facts and a. Pg 2 para ... section
provisions of section 12AA(3) and 12AA(4)
12AA(3) to cancel b. Aims and objects of the
registration granted u/s assessee society
quote the section
12AA of the Income Tax Act, 1961 which reads as follows: (relevant
extract reproduced.)
12AA. Procedure for registration>
(1) The Commissioner ... authorities concerned to withdraw the registration
already granted or cancel the said registration under section 12AA
that the appellant authority was fully eligible
for grant of registration u/s 12AA of the IT Act, 1961, as it
being eligible had made ... grossly erred in holding that the application for grant of
registration u/s 12AA filed by the appellant authority on
27.12.2007 was invalid
society registered under the Societies
Registration Act, 1860 . It was granted registration under
section 12AA vide DIT's order dated 16.4.2003 with effect
from ... being
registered under section 12AA of the Act. Section 12AA of
the Act in turn, prescribes the procedure for registration.
Sub-section (3) which
fact that the
writ petitioner-assessee has not uploaded the Section
12AA registration certificate either in response to notice
under Section 142(1) of said ... petitioner
allegedly not being given an opportunity before cancellation of Section
12AA registration. As already alluded to supra, this Court is of the view
that
