Case Law Details
Case Name : Rajasthan Housing Board Vs The CIT (ITAT Jaipur)
Related Assessment Year : 2009- 10
Courts :
All ITAT ITAT Jaipur
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After going through the provisions of section 12AA(3) and section 2(15), we found that before the CIT(A) to withdraw the registration granted u/s 12AA has been provided in sub clause (3) of section 12AA of the Act. The provision of section 2(15) are totally different. Now by the amended provisions of section 2(15) it has been provided that if any year the gross receipts of an institution exceeds Rs. 10 lakhs, (now Rs. 25 lakhs w.e.f. 1.4.2012), then in that case, exemption u/s 11 may not be allowed to the Institution as the activities of the institution Please become a Premium member. If you are already a Premium member, login here to access the full content.
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