Allowing registration u/s.12AA

Sec. 12AA

Madras H.C : The ITAT was right in setting aside the order of the Commissioner of Income Tax rejecting the assessee’s application for registration u/s 12AA on the grounds that the order was not passed within six months from the date of filing without appreciating the said time limit prescribed was only directory and not mandatory, considering the nature and design of the relevant statutory provisions

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High Court Of Madras CIT vs. Karimangalam Onriya Pengal Semipu Amaipu Ltd. Section : 12AA Mrs. R. Banumathi And K.

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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