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No cancellation of registration u/s 12AA(3) since inception in absence of cogent material
Case Law Details
- Case Name
- Gian Sagar Educational & Charitable Trust Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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Gian Sagar Educational & Charitable Trust Vs ACIT (ITAT Delhi)
Conclusion: Order of the PCIT cancelling the registration since inception, u/s 12AA(3) was legally not valid as no material was being referred by PCIT and its applicability to any of the provisions of Section 2(15) and/or Section 12AA(3) while revoking the registration.
Held: Assessee-charitable trust was running a medical college i.e. educational institutions. Besides the educational institutions, it was also running a hospital at Banur, Punjab. Since, the objects of assessee-trust being charitable within the meaning of sectio...
