Case Law Details
Case Name : NSS Taluk Union Adoor Vs Union of India (Kerala High Court)
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All High Courts Kerala High Court
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NSS Taluk Union Adoor Vs Union of India (Kerala High Court)
Kerala HC Stays Recovery Pending Appeal – NFAC Told to Decide Case Considering Restored 12A Registration
The petitioner, an association registered u/s 12A, challenged recovery proceedings initiated during the pendency of its appeal before the CIT(A)/NFAC. Earlier, the registration granted u/s 12A had been cancelled by the Department, but ITAT, Cochin Bench, through order dated 10.06.2025, had set aside the cancellation & directed restoration of registration. Department subsequently restored the registration on 19.08.2025.
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