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Cancellation of Registration U/s. 12A for expenditure not related to aims & objects ?
Case Law Details
- Case Name
- Institute of Science & Management Vs Commissioner of Income-tax, (Central), Patna (ITAT Ranchi)
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Registration Under Section 12A of Income Tax Act, 1961 can not be cancelled Merely because some amount has been spent by assessee-society which is not in accordance with its aims & objects
Cancellation of Registration U/s. 12A for expenditure not related to aims & objects ?
IN THE ITAT RANCHI BENCH
Institute of Science & Management
v.
Commissioner of Income-tax, (Central), Patna
IT Appeal No. 13 (Ranchi) of 2011
MARCH 12, 2012
ORDER
B.R. Mittal, Judicial Member
This appeal is filed by assessee against order of Ld. CIT (Central) dt. 29.6.2011 vide which he has cancelled the registra...
