Sec. 12A

Section 12, Sec. 12A, Sec. 12AA, Sec. 2(15)

Madras H.C : Where Commissioner after satisfying himself about genuineness of objects of assessee, a cricket association, granted registration to it under section 12AA on 28-3-2003 and later on 19-7-2011 he having noticed that assessee was receiving income from holding of cricket matches cancelled registration, since objects remained as they were in year 2003, cancellation of registration was not justified

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High Court Of Madras Tamil Nadu Cricket Association VS. DIT (Exemptions) Section : 12AA, 2(15), 12, 12A, 13 Mrs. Chitra […]

Section 11, Sec. 12A, Sec. 260A, Section 263

Punjab & Haryana H.C : Whether the Income-tax Appellate Tribunal is justified in not setting aside the order under section 263 of the Income-tax Act, 1961, dated March 27, 2009, passed by the Commissioner of Income-tax, which was based upon change of opinion and not based upon any cogent and tangible material ?

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High Court Of Punjab And Haryana Kandi Friends Educational Trust Vs. CIT Assessment Year : 2004-05 Section : 11, 12A,

Sec. 12A, Sec. 10(23C), Sec. 12AA, Section 11

Allahabad H.C : Registration granted to the assessee has been cancelled u/s 12-AA(3) of the Act merely on the ground that approval u/s 10(23C) (vi) of the Act had been denied to the assessee by completely overlooking and ignoring the fact that the CIT had cancelled the registration after having satisfied himself that the activities of the assessee society were not charitable in natur

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High Court Of Allahabad CIT vs. Jeevan Deep Charitable Trust Section : 12A, 10(23C), 11, 12AA R.K. Agrawal And Ram

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