Question And Answer
Subject: Cancellation of Registration u/Sec. 12A retrospectively
Querist: manoj
Answered by:
Tags: , ,
Date: January 3, 2023
Query asked by manoj

Assessee is Charitable trust registered under SEc. 12A since 1998 running educational institution . Search action U/Sec.132 was carried out at the premises of the trust , where in certain documents regarding acceptance of capitation fees were found. on the basis  of those documents in the year Registration U/sec.12A was cancelled as per order passed in the month of may 2018 retrospectively w.e.f.A.Y. 2007-08.

whehther the action of PCIT of cancellation of registration U/SEc.12A retrospectively is valid?

File Uploaded: Not Available

The PCIT can cancel the registration retrospectively if they come to a conclusion that the trust was not running for charitable purposes.
PCIT is empowered to cancel the registration of the trust retrospectively subject to the provisions of section 12AA(3) of the Income-tax Act, 1961

Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of

Leave a Reply

Your email address will not be published. Required fields are marked *