| Question And Answer | |
|---|---|
| Subject: | Proviso to S.12A(2) is declaratory and will have and has retrospective effect [ S. 11] |
| Category: | Income-Tax |
| Querist: | Siddharth |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | charitable trust, proviso |
| Date: | May 15, 2021 |
Sir,
my query is was the following judgement of Rajasthan High Court challenged by CIT in Supreme Court ?
thanking you
Siddharth
CIT v. Shree Shyam Mandir Committee. (2018) 400 ITR 466 (Raj) (HC)
S. 12A : Registration –Trust or institution- Appeal before CIT(A) is continuation of original assessment proceedings —.Proviso to S.12A(2) is declaratory and will have and has retrospective effect [ S. 11]
Yes, An SLP numbered SLP(C) No. 011498 – 011498/2018 was filed before the Hon’ble Supreme Court on April 23, 2018. The same was Dismissed as withdrawn vide Order dated November 22, 2019.
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