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Section Registration 12AB Cannot Be Cancelled for Past Alleged Misdeeds: ITAT Delhi
Case Law Details
- Case Name
- Ram Saran Das Kishori Lal Charitable Trust Vs CIT (Exemption) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Delhi
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Ram Saran Das Kishori Lal Charitable Trust Vs CIT (Exemption) (ITAT Delhi)
Cancellation of Registration Quashed as 12AB(4) Cannot Apply Retrospectively & No “Specified Violation” Established
In this appeal filed Trust, the issue concerned the cancellation of long-standing registration of the Trust by invoking powers u/s 12AA(3)/12AB(4) through order dated 26.09.2024, cancelling registration retrospectively from 01.04.2002. The Trust, established in 1967, originally registered u/s 12A in 1975, had run a recognised charitable hospital & later leased the premises befo...
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