https://www.taxtmi.com/highlights?id=56707 Exemption u/s 11 - cancellation of registration u/s 12AA - The issues raised in the show cause notice dated 6.12.2018 issued by Ld. PCIT are not relevant for cancellation of registration u/s 12AA(3) of the Act. Such types of issues can be examined by the Assessing Officer during the course of regular assessment proceedings wherein on the basis of his examination/ investigation necessary view as permissible in law can be taken if violation of Section 11 and Section 13 of the Act by the assessee are observed. - AT en-us Fri, 12 Feb 2021 15:08:48 +0530 Fri, 12 Feb 2021 15:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56707 Exemption u/s 11 - cancellation of registration u/s 12AA - The issues raised in the show cause notice dated 6.12.2018 issued by Ld. PCIT are not relevant for cancellation of registration u/s 12AA(3) of the Act. Such types of issues can be examined by the Assessing Officer during the course of regular assessment proceedings wherein on the basis of his examination/ investigation necessary view as permissible in law can be taken if violation of Section 11 and Section 13 of the Act by the assessee are observed. - AT Highlights Income Tax Fri, 12 Feb 2021 15:08:48 +0530 https://www.taxtmi.com/highlights?id=56707