Income-tax Act, 1961 (in short 'the
Act'), rejecting the assessee's application for registration under section 12A(a) of
the Act ... applied for registration as has been contended.
5
b) The assessee was never allowed registration u/s 12AA of the I.T. Act
Act, 1961 (the "Act"). The Revenue is dissatisfied.
10. Briefly stated, the assessee is a society registered under the Societies
Registration Act ... Association (2004), the legal status as a society under society
registration act 1860, Objectives, Functions, Utilisation of surplus,
Restraint on distribution of profits as discussed
Act, 1961 (the "Act"). The Revenue is dissatisfied.
10. Briefly stated, the assessee is a society registered under the Societies
Registration Act ... Association (2004), the legal status as a society under society
registration act 1860, Objectives, Functions, Utilisation of surplus,
Restraint on distribution of profits as discussed
time barred.
New Procedure for registration:
6. The new provision for Registration was introduced by
Finance Act 2020. There was amendment in the
registration procedure ... such
provisional registration. The application of registration
subsequent to provisional registration should be at least
six months prior to expiry of provisional registration or
within
registration under section 12AA of the Income Tax
Act, 1961 ( in short 'the Act').
2
ITA NO.310/MUM/2021
2. Shri Nitesh ... that the
assessee is a charitable society registered under the Societies Registration Act,
1960 . The assessee was formed in accordance with orders of Maharashtra
Real
agreement which is admissible evidence in courts of law as per Registration Act
and Evidence Act with necessary facts also considered in government adjudication
order
which had not been
produced before the Revenue.
c. The Appellant was acting as an agent of CSA as per mutual understanding
and terms ... India and is a society registered
under the Tamil Nadu Societies Registration Act . The assessee was founded in
the year 1929 with the object
registration actually works. Thus,
the registration will continue until suspension or expiry.
16. Therefore, from the above, it is evident that apart from acting ... Act. We further find that after the insertion of Explanation 5
to section 9(1)(vi) of the Act by Finance Act 2012, the possession
under section 10(23C)(iv) of the Income-tax Act, 1961 (in short
'the Act').
2. Briefly the facts, as culled out from ... registered as a
charitable institution under section 12A of the Act since
20.03.1989 and registration under section 80G of the Act has
been granted
section
143(3) of the Income-tax Act, 1961 ("Act"), assessed income from domain name
registration services as 'royalty' under section ... Domain registration partakes the character of web hosting charges
since without domain registration being in place, web hosting is not
possible. As domain registration charges
