Section 12A judiciary-2

Section 80G(5) Registration cannot be denied if CIT(E) was satisfied with objects / activities of assessee 

Bharat Vikas Parishad Maharana Pratap Nyas Vs CIT (ITAT Delhi)

Bharat Vikas Parishad Maharana Pratap Nyas Vs CIT (ITAT Delhi) After considering the rival submissions, we are of the view that Order under section 80G(5) denying approval to the assessee cannot be sustained in Law. It is not in dispute that assessee has been granted registration under section 12AA of the I.T. Act, 1961, by DIT […...

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3 year delay in Section12A registration application condoned by HC

CIT Vs Cochin Port Trust (Kerala High Court)

Delay of three years in filing of application for registration under section 12A was condonable as assessee which was enjoying exemption from income-tax from its inception was suddenly faced with the prospect of being made liable under the taxing statute and due to same, assessee had filed applications under Section 12AA with considerable...

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Sec 12A Registration eligible for imparting training to officials involved in criminal justice system

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC)

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC) The grievance of the appellant is regarding grant of registration to the respondent under Section 12-A of the Income Tax Act, 1961. The respondent is a society constituted by the Government for imparting training to various officers/officials involved in t...

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Denial of exemption U/s. 11 to registered Trust for mere non- producing evidence of registration U/s. 12A/12AA is invalid

Rotary Club of Poona Downtown Charitable Trust Vs ITO (E) (ITAT Pune)

In the present case, the assessee trust has made ample efforts for procuring information from the Department regarding duplicate copy of registration certificate. The Department was not able to provide any copy of the registration certificate. ...

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CIT(E) cannot examine Income application during Trust Registration U/s. 12AA

Fateh Chand Trust & College Committee Vs CIT (Exemption) (ITAT Agra)

Fateh Chand Trust & College Committee Vs CIT (Exemption) (ITAT Agra) Department Can Examine Only Object of the Trust and Not Application of Income at the Time of Granting of Registration of Trust FACTS – Assessee is society, engaged in running and maintenance of Fateh Chand Inter College. College is fully aided by UP Government [&he...

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Deemed registration of Charitable trust under section 12A

CIT Vs TBI Education Trust (Kerala High Court)

Where application for registration under section 12A of Income Tax Act, 1961 is not disposed of by either accepting or refusing it within six months as per provisions of section 12AA(2), the registration would be deemed to applicable from date of expiry of six months from date of application....

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Corpus fund cannot be taxed even if registration u/s 12AA has not been granted

Civil Services Institute Vs DCIT (ITAT Delhi)

Civil Services Institute Vs DCIT (ITAT Delhi) It is observed from communication between assessee and Government of Uttarakhand Department of Culture, Tourism and Games, Dehradun, dated 01/12/14, that funds were released, as ‘corpus fund’ for operation of Civil Services Institute construction at Dehradun. It is also observed th...

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Deemed Registration if CIT fails to dispose off sec. 12AA application within 6 months

Visvesvaraya Technological University Vs Commissioner of Income-tax (Exemptions) (ITAT Bangalore)

Visvesvaraya Technological University Vs CIT (Exemptions) (ITAT Bangalore) Assessee has moved an application for registration under section 12A on 25.05.1999, but this application was not disposed of by the CIT and it was kept pending and assessee was persuaded by the Revenue to file another application for registration. Vide letter dat...

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CIT cannot cancel registration certificate granted U/s. 12A till 01.10.2004

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs CIT (Supreme Court of India)

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs CIT (Supreme Court of India) The CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under section 12A till 1-10-2004. It is for the reasons that, first, there was no express provision in the Act vesting the CI...

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Section 12A Registration to Convent- HC refers matter back to CIT

Sacred Heart Convent Vs Commissioner of Income Tax (Kerala High Court)

In the present case, the Commissioner does not speak of absence of a written constitution. The appellant also asserts that the constitution of the Generalate regulates the Houses also, which come under the Generalate. The Tribunal also found that the appellant comes under the exclusive control of the Generalate through the hierarchies as...

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