“Section 12(1)(ac)(vi)”

Section References (mined)Section 12Section 12(1)(ac)(vi)42 judgments

The decision most relied on for Section 12(1)(ac)(vi) is Oxford Academy for Career Development v. Chief CIT (315 ITR 382), cited in 37 judgments on BharatTax.

Leading authorities on Section 12(1)(ac)(vi)

Oxford Academy for Career Development v. Chief CIT

315 ITR 382 · 2009 · High Court

citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Judgments citing Section 12(1)(ac)(vi)

Late Shri Harishchandra Nathuji Kothmire Education Trust, Thane vs. CIT Exemption Pune, Pune

In the result, appeal vide ITA No

ITA 2866/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Aug 2024AY 2022-23

Bench: Shri Amarjit Singh, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: NoneFor Respondent: Shri Solgy Jose T. Kottaram, CIT, DR

Section 12Section 12ASection 12A(1)(ac)Section 36A

referred above, the application of the assessee was rejected and the provisional registration granted on 08.02.2022 under section 12AB read with section 12(1)(ac)(vi) of the Act was also cancelled. The assessee in its written submission filed before us submitted that ld. CIT(E) has not considered

Shreevasaird Swetamber Murtipujak Tapagachh Jain Sang, Vasai West vs. CIT Exemption, Pune

In the result, the appeal of the assessee is all In the result, the appeal of the assessee is all In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2800/MUM/2024[2023-24]Status: DisposedITAT Mumbai25 Jul 2024AY 2023-24

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2023-24 Shreevasaird Swetamber Cit Exemption, Pune, Murtipujak Tapagachh Jain Sang, 322, Income Tax Office Pmt Vs. Plot No. 15A, Ambadi Road, Vasai Building Shankar Seth Road, Road, West Palghar-401202 Pune-411037. Pan No. Aahts 4589 H Appellant Respondent

For Appellant: Mr. R.A. Dhyani, CIT-DRFor Respondent: Ms. Jytoi Samant

Section 12(1)(ac)Section 12ASection 12A(1)(a)

section 12AB read with registration granted on 24/09/2021 under section 12AB read with registration granted on 24/09/2021 under section 12AB read with section 12(1)(ac)(vi)of the Income Tax Act, 1961 without appreciating the section 12(1)(ac)(vi)of the Income Tax Act, 1961 without appreciating ... section 12(1)(ac)(vi)of the Income Tax Act, 1961 without appreciating the fact that: a) The assesse could not reply to the final show cause notic a) The assesse could not reply to the final show cause notic a) The assesse could not reply to the final show