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ITAT, Chandigarh: Cancellation of Registration to Society Cannot be Ground for Imposing Penalty - (02 Mar 2020)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Chandigarh has held that penalty under Section 271(1) (a) of the Income Tax Act, 1961 cannot be levied on a charitable society on cancellation of its registration under Section 12AA of the Act.

Tags : INCOME TAX APPELLATE TRIBUNAL   CANCELLATION OF REGISTRATION TO SOCIETY  

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