S. 12AB: Procedure for fresh registration-Violation of the principle of natural justice-Rejection of application without giving specific reasons-Order of CIT(E) was set aside, and the matter was remanded to adjudicate the application afresh. [S. 12A]
S. 12AB: Procedure for fresh registration-Denial of registration-Application was filed beyond the date specified in law-Rejection of application was affirmed.[S. 11]
S. 12AB: Procedure for fresh registration-Promote skill development-Charging 10 per cent management fee-Eligible for registration and exemption under section 80G of the Act.[S.80G]
S. 12AB: Procedure for fresh registration-Cancellation of registration-Failure to comply with notices and to file supporting documents-Rejection of application by CIT(E) was set aside and directed to decide the application as per law.[S.11, 12]
S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Failure to give reasonable opportunity-Order of rejection was set aside-Matter remanded to the CIT E) to decide the issue afresh by providing one more opportunity of being heard to assessee.[S.11, 12, 12A(1)(ac)(iii)]
S. 12AB: Procedure for fresh registration-Genuineness of activities-Rejection application was set aside to CIT E). [S.11, 12]
S. 12AB: Procedure for fresh registration-Formed to serve the community of serving and retired military personnel and their families-Entitled to registration and approval under section 80G of the Act. [S. 11, 12, 80G]
S. 12AB: Procedure for fresh registration-Commencement of activities-Invested in fixed deposits-Entitled to registration and also approval under section 80G(5) of the Act. [S.80G (5), Form No 10.]
S. 12AB: Procedure for fresh registration-Failure to give reasonable opportunity of hearing-Natural justice-Matter remanded to the file of CIT E) for giving an opportunity of hearing and in accordance with law. [S.12AB(1)(b)(ii), 80G]
S. 12AB: Procedure for fresh registration-Non-commencement of activities-Registration cannot be denied without considering the proposed activities. [S. 11, 12, 12A]