[aaykarbhavan] CIT couldn't withdraw registration of trust without pointing out any commercial activity carried out by trust

 

CIT couldn't withdraw registration of trust without pointing out any commercial activity carried out by trust

April 28, 2015[2015] 55 taxmann.com 465 (Jaipur - Trib.)

IT: Where Commissioner withdrew registration under section 12AA(3) on ground that assessee was in receipt of income arising out of activity in nature of trade, commerce or business but he had not pointed out any specific instance of any activity, income or expenditure being non-genuine order of Commissioner did not conform to specific conditions laid down in section 12AA(3)

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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