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
disposal of application for registration by granting or
refusing registration before the expiry of six months as
provided U/s.12AA ... look into the
provision of Section 12AA of the Act, 1961, which reads thus;
"12AA. Procedure for registration: (1) The Principal
Commissioner or Commissioner
registration. It was submitted that the registration was granted
to the petitioner by following procedure prescribed in section
12AA of the Act by issuance ... registration. The respondent has also not disputed
registration number stated by the petitioner in the returns of
income being Registration Certificate No. CIT/GNR/12AA
filed an application in Form
No.10A for registration of the Society under
Section 12AA of the Act along with the
certificate of registration granted ... purposes and, therefore, was not entitled to
the benefit of registration under Section 12AA
of the Act. One important aspect which was
noticed
being
registered under section 12AA of the Act. Section 12AA of the Act in turn,
prescribes the procedure for registration. SubÂsection (3) which ... heard.]
15 In terms of subÂsection (3) of section 12AA thus, the registration
can be cancelled in case of a trust or institution
Trust registration certificate
& MOA is not material to reject the
application filed by the assesseer/applicant
trust while seeking registration u/s 12AA ... should
not be invoked at time of grant of
registration under Section 12AA of the
Act. In the result, the matter is being
restored
reply that, the
objections raised by you only relates of
registration u/s.12AA of the Trust. In this
regard, it is to state that ... shelter of with the grounds relates
to the cancellation of registration u/s.
12AA of the Act. The restoration of
registration u/s 12AA
Appellate Tribunal was
correct in holding that for granting registration
under Section 12AA only 'nature of its object'
and 'genuineness ... brought on record. At the time of registration of
the trust under section 12AA of the Act, CIT is
required to consider only 'nature
competent to invoke such provisions for
purpose of declining registration under
Section 12AA . In the case of St. Joseph
Academy 50 taxmann.com 216 (Hyderabad ... framing assessment and not
by Commissioner while considering
application for registration under
Section 12AA . In the case of Dawoodi
Bohara Jamat 43 taxmann
argue that the assessee has been granted
registration u/s 12A of the Act. The registration to the
assessee was granted ... 12AA
are material and relevant, for the purpose of granting
registration u/s 12AA of the Act. Needless to say that it is
well settled
