Trust registration cannot be cancelled by applying provisions of section 12AB(4)(ii) retrospectively
Case Law Details
Case Name : Amala Jyothi Vidya Kendra Trust Vs PCIT (ITAT Bangalore)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Bangalore
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Amala Jyothi Vidya Kendra Trust Vs PCIT (ITAT Bangalore)
Amala Jyothi Vidya Kendra Trust and M/s. Adarsha Vidya Kendra Trust have jointly appealed against two orders issued by the Principal Commissioner of Income Tax (PCIT) on 29.12.2023 under section 12AB(4)(ii) of the Income-tax Act, 1961. Both trusts raised several grounds of appeal regarding the cancellation of their registration under sections 12AA and 12AB of the Act. These grounds primarily revolve around the retrospective application of the relevant provisions and the procedural aspects of the assessment.
The key contentions raised by ...
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