Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its life span and the registration granted to it cannot be ‘life time guarantee’ that it would remain so, that is why the law prescribes procedure for withdrawal of registration once granted. Considering the totality of the facts, circumstances and legal position, we are of the view that the application submitted by the assessee-society is in consonance with the procedural requirement prescribed in this regard. - Registration allowed - AT
Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its life span and the registration granted to it cannot be ‘life time guarantee’ that it would remain so, that is why the law prescribes procedure for withdrawal of registration once granted. Considering the totality of the facts, circumstances and legal position, we are of the view that the application submitted by the assessee-society is in consonance with the procedural requirement prescribed in this regard. - Registration allowed - AT
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