Educational Trust Registration Renewal Cannot Be Denied Over Earlier Allegations

Guru Ram Dass Educational Society Vs DCIT/ACIT (ITAT Chandigarh) Scope of renewal proceedings with cancellation proceedings and jurisdictional validity in renewal of Trust Registration Conclusion: PCIT had erroneously mixed up the scope of renewal proceedings with cancellation proceedings under Section 12AB(4). Further, Settlement Commission itself had accepted the charitable nature and genuineness of the assessee’s activities and PCIT (Central) was found to lack jurisdiction to adjudicate the issue of renewal/cancellation of registration. Held: Assessee-trust, engaged in imparting education...