Allowing the appeal of the revenue the Court held that statutory provisions do not require the Principal CIT to await a decision of the assessing authority concerned before passing an order cancelling the registration. Order of the Tribunal is set aside and appeals are remanded back to the Tribunal for a fresh consideration.
PCIT v Last Hour Ministry (2025) 344 CTR 173 / 248 DTR 274 / 172 taxmann.com 695 (Ker)(HC)
S. 12AA : Procedure for registration –Trust or institution-Cancellation of registration-Principal CIT need not await a decision of the assessing authority concerned before passing an order cancelling the registration-Order of the Tribunal is set aside and appeals are remanded back to the Tribunal for a fresh consideration. [S 12A, 254(1)]
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