https://www.taxtmi.com/caselaws?id=382619 The Tribunal upheld the cancellation of the assessee's registration under Section 12AA, effective from AY 2010-11, due to findings of collecting capitation fees. The Tribunal dismissed the argument that the cancellation proceedings were invalid and that the delay in proceedings was unreasonable. Additionally, the denial of benefits under Sections 11 and 10(23C)(vi) was confirmed, and violations of Section 13 were upheld. The Tribunal also supported disallowances under Section 40(a)(ia) and other expenses, ultimately dismissing the appeals for AYs 2010-11 and 2011-12. en-us Mon, 27 May 2019 00:00:00 +0530 Mon, 08 Jul 2019 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382619 The Tribunal upheld the cancellation of the assessee's registration under Section 12AA, effective from AY 2010-11, due to findings of collecting capitation fees. The Tribunal dismissed the argument that the cancellation proceedings were invalid and that the delay in proceedings was unreasonable. Additionally, the denial of benefits under Sections 11 and 10(23C)(vi) was confirmed, and violations of Section 13 were upheld. The Tribunal also supported disallowances under Section 40(a)(ia) and other expenses, ultimately dismissing the appeals for AYs 2010-11 and 2011-12. Case-Laws Income Tax Mon, 27 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382619