Cancellation of registration of charitable trust with retrospective effect is invalid

Pacific Academy of Higher Education and Research Society Vs PCIT (ITAT Jodhpur)

ITAT Jodhpur held that it is settled legal position that registration cannot be cancelled from retrospective effect. Hence, cancellation of registration of charitable trust with retrospective effect is invalid.

Facts- The Pacific Academy of Higher Education and Research Society, Udaipur is a society registered under the Rajasthan Society Registration Act, 1958. The main object of society is to

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