Section 12A Registration Cancellation Quashed for Lack of Jurisdiction & Invalid Statutory Invocation: ITAT Delhi

Advertisement Lakhmi Chand Charitable Society Vs PCIT (ITAT Delhi) Section 12A Registration Cancellation Quashed for Lack of Jurisdiction and Invalid Statutory Invocation: ITAT Delhi The assessee, a charitable society running G.D. Goenka Public School, challenged the order of the Principal Commissioner of Income Tax (Central)-3 cancelling its registration under Section 12A read with Sections 12AA and 12AB(4) for Assessment Years 2015-16 to 2021-22. Following a search conducted on 14.10.2020, the Assessing Officer completed assessments on 29.03.2022 and thereafter made proposals for cancella...