CIT v. City Managers Association Orissa

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The Tax Publishers2019 TaxPub(DT) 8054 (SC)

INCOME TAX ACT, 1961

Section 12AA

Where the department preferred SLP to appeal against the judgment of Orissa High Court in City Managers Association case whereby it was held that provisions of section 12AA are mandatory, the Supreme Court issued notice, returnable in six weeks.

Appeal (Supreme Court) - Special leave petition - Scope of section 12AA - Whether provisions are directory or mandatory for registration of assocaition

Department preferred SLP to appeal against the judgment of Orissa High Court in City Managers Association case whereby it was held that provisions of section 12AA are mandatory, Held: The Supreme Court issued notice, returnable in six weeks.

REFERRED :

FAVOUR : Notice issued.

A.Y. :

IN THE SUPREME COURT OF INDIA