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.
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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.
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