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Retrospective cancellation of trust registration u/s. 12AB of Income Tax Act invalid
Case Law Details
- Case Name
- Heart Foundation of India Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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Heart Foundation of India Vs CIT (ITAT Mumbai)
ITAT Mumbai held that cancellation of registration of trust retrospectively from AY 2016-17 under section 12AB(4) of the Income Tax Act is invalid.
Facts- The assesse is a charitable trust set up vide trust deed dated April 21, 1988. The Trust was granted registration under section 12A of the Act vide certificate dated July 21, 1889.
The assessee had been filing the return of income in the status of charitable trust upto the A.Y. 2020-21. The assessee for A.Y. 2021-22 filed a return of income on October 11,2022 in the status of Association of Pers...
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