Case Law Details
Case Name : Dr. Virendra Swaroop Educational Foundation Vs ACIT (ITAT Dehradun)
Related Assessment Year : 2023-24
Courts :
All ITAT ITAT Dehradun
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Dr. Virendra Swaroop Educational Foundation Vs ACIT (ITAT Dehradun)
PCIT (Central) Lacks Jurisdiction to Cancel Trust Registration – ITAT Dehradun Quashes Cancellation Under Section 12AB
The Dehradun Bench of the ITAT allowed the appeal of Dr. Virendra Swaroop Educational Foundation and quashed the order cancelling registration u/s 12A / 12AB, holding that the PCIT (Central), Kanpur had no jurisdiction to cancel the registration granted by the Commissioner (Exemption).
The registration of the assessee trust, engaged in running educational institutions, had been cancelled by PCIT (Central) u/...
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