Dismissing the petition the Court held that there was nothing to demonstrate why the assessee did not upload the registration certificate under section 12AA of the Income-tax Act, 1961 in spite of adequate ample and multiple opportunities being given. The order of cancellation of registration under section 12AA was revisable under section 264 of the Act. There was an effective and efficacious alternate remedy even against cancellation. The order was valid.
Muvendar Trust v. ITO (2022) 441 ITR 31 / 285 Taxman 147 / 209 DTR 153 / 324 CTR 261 (Mad.)(HC)
S. 12AA : Procedure for registration-Trust or institution-Cancellation of registration-Alternative remedy by an appeal-Writ is not maintainable. [S. 12A, 264, Art. 226]