cooperative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force ... company or cooperative society or a society registered under the Societies Registration Act, 1860 or under any law corresponding to that Act in force
registration with GDA is concerned, the same cannot amount to
registration as contemplated u/s 17(1A) of the Registration Act, 1908,
meant for compulsory ... fact. The
registration with GDA is not the registration as contemplated u/s 17(1A)
of the Registration Act, 1908. Therefore, in view
entered with Shri R.K. Lalwani was not
registered under the Registration Act . In view of Section 17(lA) of
the Registration Act ... immovable property
for consideration is not registered under the Registration Act , it
shall have no effect for the purposes of Section 53A of the Transfer
Act, though a formal deed of title may not have been executed and registered as contemplated by the Transfer of Property Act, the Registration Act ... Act on account of purchase or construction of any residential house within the specified period, the requirement of Transfer of Property Act, the Registration Act
there is no registration of transfer under the Registration Act and no
stamp duty has been paid, sec. 50C cannot be invoked and thus appeal ... itself. In this year, there is no registration of transfer under the
Registration Act and no stamp duty was paid. Therefore, the subsequent
registration
Act. He agreed that definition charitable purpose under the Income-tax Act is different from that under Bombay Public Trust Act and therefore, the registration ... independently in the context of Income-tax Act . The registration under the Societies Registration Act or under the Bombay Public Trust Act is relevant
were unregistered documents and have been presented for registration under the provisions of the Indian Registration Act only ... were unregistered documents and had been presented for registration under the provisions of the Indian Registration Act only on 26-7-1984. He further observes
Those cancellation deeds were registered with the registration authorities under the provisions of the Registration Act . In order to appreciate the taxable event ... Gift Tax Act, and the requirement of complying with the provisions of the Transfer of Property Act and the Registration Act had to be fulfilled
assessee is a charitable society registered under the M. P.
Societies Registration Act, 1973 since 28.11.2016. The object of
the society is imparting education. Trinity ... Assessee is a charitable society registered u/s 12A of the Act.
Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus,
the jurisdiction
Income Tax Act, 1961, therefore
the appellant stood registered u/s 12AA of the Income Tax Act,
1961 since its application for registration filed ... authorities concerned to withdraw the registration
already granted or cancel the said registration under section 12AA
(3) of the Act
