Appeal at itat
This query is : Resolved
21 August 2013
There is my first appeal to ITAT for grant of registration u/s 12AA of Income Tax Act.Can anybody tell some basic important points for facing that appeal.
21 August 2013
You have to establish how you are entitled for registration u/s 12AA and why your granted registration is cancelled. Section 12AA(2)
(2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.]
Go through the following judgements and if these judgements are similar to your case then quote otherwise not
M K Nambyar Saarc Law Charitable Trust Vs Union of India [2004] 269 ITR 556/140 LNIN 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration
Self Employers Service Society v. CIT [2001] 247 ITR 18 (Ker.): When no charitable object is carried out in first year - Where none of the charitable objects mentioned in the bye-laws were carried out by the society in the first year of its functioning, and the only activities carried out were only for the purpose of generating income for its members, the Commissioner would be justified in rejecting the application for registration.
M.K. Nambyar Saarc Law Charitable Trust v. Union of India [2004] 269 ITR 556/140 Taxman 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration.
(2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.]
Go through the following judgements and if these judgements are similar to your case then quote otherwise not
M K Nambyar Saarc Law Charitable Trust Vs Union of India [2004] 269 ITR 556/140 LNIN 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration
Self Employers Service Society v. CIT [2001] 247 ITR 18 (Ker.): When no charitable object is carried out in first year - Where none of the charitable objects mentioned in the bye-laws were carried out by the society in the first year of its functioning, and the only activities carried out were only for the purpose of generating income for its members, the Commissioner would be justified in rejecting the application for registration.
M.K. Nambyar Saarc Law Charitable Trust v. Union of India [2004] 269 ITR 556/140 Taxman 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration.
Message likes :
1 times
21 August 2013
You have to establish how you are entitled for registration u/s 12AA and why your granted registration is cancelled. Section 12AA(2)
(2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.]
Go through the following judgements and if these judgements are similar to your case then quote otherwise not
M K Nambyar Saarc Law Charitable Trust Vs Union of India [2004] 269 ITR 556/140 LNIN 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration
Self Employers Service Society v. CIT [2001] 247 ITR 18 (Ker.): When no charitable object is carried out in first year - Where none of the charitable objects mentioned in the bye-laws were carried out by the society in the first year of its functioning, and the only activities carried out were only for the purpose of generating income for its members, the Commissioner would be justified in rejecting the application for registration.
M.K. Nambyar Saarc Law Charitable Trust v. Union of India [2004] 269 ITR 556/140 Taxman 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration.
(2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.]
Go through the following judgements and if these judgements are similar to your case then quote otherwise not
M K Nambyar Saarc Law Charitable Trust Vs Union of India [2004] 269 ITR 556/140 LNIN 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration
Self Employers Service Society v. CIT [2001] 247 ITR 18 (Ker.): When no charitable object is carried out in first year - Where none of the charitable objects mentioned in the bye-laws were carried out by the society in the first year of its functioning, and the only activities carried out were only for the purpose of generating income for its members, the Commissioner would be justified in rejecting the application for registration.
M.K. Nambyar Saarc Law Charitable Trust v. Union of India [2004] 269 ITR 556/140 Taxman 616 (Delhi): Application for registration cannot be rejected merely because income is applied outside India - Section 12AA does not refer to activities in India or outside India; therefore, so far as income which is applied outside India is concerned, it is not relevant criterion for rejecting the application for registration.
21 August 2013
Thanx Sir, my case relates to medical.I have filed grounds of appeal on all points but on tht points there is no any judicial cases. Like telephone not at the name of trust so app. rejected etc. means there was very unreasonable grounds on which appeal was rejected. If u 9 some cases thn pls let me know.
21 August 2013
Thanx Sir, my case relates to medical.I have filed grounds of appeal on all points but on tht points there is no any judicial cases. Like telephone not at the name of trust so app. rejected etc. means there was very unreasonable grounds on which appeal was rejected. If u 9 some cases thn pls let me know.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GSTR-1A How to update Invoice
- Excess salary payment.
- Stamp Paper for partnership firm change new income tax 2025
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- Capital gain from sale of house property
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- TDS on Purchase of Immovable Property by NRI from NRI
- FORM 26A APPLICABILITY
- Regarding TDS Applicability For Director Remuneration
- Annual return in Gst
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
