PCIT's Show Cause Notice Deemed Irrelevant for Section 12AA(3) Registration Cancellation; Assessing Officer to Address in Assessments.

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Full Text of the Document

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....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....