Registration orders for tax-exempt entities may be granted subject to conditions and withdrawn for fraud or noncompliance. Form No. 10AD is the order form for granting or rejecting registration/approval, recording applicant identifiers, application and registration numbers, applicable provisions and assessment year(s). It provides that registration/approval may be granted subject to specified conditions, that taxability will be determined separately, and that the order is liable to withdrawal if activities are not genuine, are inconsistent with conditions, or if approval was obtained by fraud or misrepresentation; reasons and opportunity to be heard must be recorded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration orders for tax-exempt entities may be granted subject to conditions and withdrawn for fraud or noncompliance.
Form No. 10AD is the order form for granting or rejecting registration/approval, recording applicant identifiers, application and registration numbers, applicable provisions and assessment year(s). It provides that registration/approval may be granted subject to specified conditions, that taxability will be determined separately, and that the order is liable to withdrawal if activities are not genuine, are inconsistent with conditions, or if approval was obtained by fraud or misrepresentation; reasons and opportunity to be heard must be recorded.
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