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1 - 10 of 17 (0.21 seconds)Chief Commnr Of Income Tax, Chandigarh vs St. Peter'S Educational Soc., Chandgh on 10 May, 2016
In the case of Chief Commissioner of Income
Tax Vs. St. Peter's Educational Society (supra) the decision was
rendered by the Hon'ble Apex Court is in context of provisions of
section 10(23C)(vi) of the Act. It was not a case where registration u/s.
12AA was denied.
Visvesvaraya Technological ... vs Assistant Commissioner Of Income Tax, on 23 August, 2016
The ld. DR further submitted that the decision
rendered in the case of Visvesvaraya Technological University Vs.
Assistant Commissioner of Income Tax (supra) supports the case of
Department, the appeal of the assessee therein was dismissed by the
Hon'ble Apex Court. The ld. DR prayed for dismissing the appeal of the
assessee.
Section 12A in The Income Tax Act, 1961 [Entire Act]
Sanjeevamma Hanumanthe Gowda ... vs Director Of Income-Tax (Exemptions) on 2 August, 2005
10. The Hon'ble Jurisdictional High Court in the case of Director of
Income Tax (Exemption) Vs. M/s. Lala Lajpatrai Memorial Trust (supra)
has held :
Commnr. Of Income Tax, Nagpur vs Baba Saheb Kedar G.&P. Coop.Society Ltd on 3 December, 2009
5. We have heard the submissions made by the representatives of
rival sides and have perused the orders of the authorities below. We
have also considered the documents and case laws on which the ld.
Counsel for the assessee has placed reliance. It is an undisputed fact
that the assessee made first application for grant of registration u/s.
12AA on 01-06-2007 and the said application remained un-adjudicated
till date. As per the provisions of section 12AA(2) of the Act, the order
granting or refusing registration should be passed before the expiry of 6
months from the end of the month in which the application was
received. It is a well settled law that if the application for grant of
registration u/s. 12A is not disposed of within the stipulated time, it
shall be deemed that the registration is granted to the assessee.
Recently, the Hon'ble Apex Court in the case of Commissioner of
6
ITA No. 250/PUN/2014
Income Tax and Others Vs. Society for the Promotion of Education
(supra) has reiterated this position.
The Coinage Act, 2011
The Bombay Public Trusts Act, 1950
M/S Queen'S Educational Society vs Commr.Of Income Tax on 16 March, 2015
In the case of Chief Commissioner of Income
Tax Vs. St. Peter's Educational Society (supra) the decision was
rendered by the Hon'ble Apex Court is in context of provisions of
section 10(23C)(vi) of the Act. It was not a case where registration u/s.
12AA was denied.