other same rank of CIT at all to cancel the
Registration u/s 12AA . However, in case, if it is necessary to do so then ... other same rank of CIT at all to cancel the Registration u/s 12AA .
However, in case, if it is necessary to do so then
power to
examine and cancel registration u/s. 12AB [4] was limited to registration granted u/s.
12AA [1][b]or u/s. 12AB ... institution:
(a) Final registration or provisional registration granted under
section 12AB(1)(a)/(b)/(c);
(b) Final registration granted under section 12AA(1).
The erstwhile
application for registration u/s. 12AA of the IT Act on 30.03.2016
and was granted 12AA registration by CIT(E) on 21.09.2016. It is further ... institutions
which apply for registration after 1st June, 2007, the registration
shall be effective only prospectively.
8.2 Non-application of registration for the period prior
institution which was
refused registration or the registration granted to it was cancelled at
any time under section 12AA .]"
7.1 Further it would ... registration to the assessee trust
for all the assessment years under dispute, subject to the following
conditions, namely:
"i) The registration U/ S.12AA
institution which
was refused registration or the registration granted to it was
cancelled at any time under section 12AA."
8. He also drew ... should be deemed to have had registration u/s.12A of the
Act. The registration u/s. 12AA(1)(b)(i) of the Income
certificate issued by the
Commissioner of Income-tax (CIT) granting registration u/s. 12AA of the
Act for its claim of exemption ... assessee submitted
that it was not yet granted with registration u/s. 12AA of the Act. The AO
treated the surplus
this tribunal order, the
Tribunal held that the registration u/s. 12AA of IT Act should be granted
to the assessee. In particular attention ... directed him to pass a fresh order of registration u/s.
12AA of IT Act without adding his own qualification thereto such as
'AGPU
trust deed dated 21.12.2016,
filed applications for grant of registration under section 12AA of the Act
and for grant of recognition under section ... registration under section 80G of the Act. It was contended that since
the CIT(E) has granted the assessee trust registration under section
12AA
notification
dated 18.08.2015. Again the assessee made another application for registration under section
12AA and this application was duly accompanied by certified copies ... Where a trust/institution fulfils all conditions mentioned in
section 12A / 12AA , registration cannot be denied on ground that some conditions of sections
basis of which registration has
been cancelled.
3.1 On Additional Grounds of Appeal with regard to cancelling
registration granted u/s 12AA / 12AB ... Bengaluru
Page 44 of 65
Income Tax (Central) has cancelled registration U/s.12AA of the Act
invoking the provisions of section 12AB
