Answers On Topic: Registration cancelled
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?
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ASSEESSEE GST REGISTRATION CANCELLED VIDE CANCELLATION ORDER DATED 30/12/2019 U/S 29(2C) OF THE CGST ACT. ASSESSEE HAS NOT APPLIED FOR REVOCATION OF CANCELLATION OF REGISTRATION OR NOT FILED ANY APPEAL TILL DATE. RECENTLY ISSUED GST NOTIFICATION 34/2021 DATED 29/08/2021 EXTENDED TIME LIMIT FOR FILING REVOCATION TILL 30/09/2021 ONLY IN CASE WHERE DUE DATE FOR FILING REVOCATION OF CANCELLATION OF REGISTRATION FALLS BETWEEN 01/03/2020 TO 31/02/2021. IN OUR CASE, THE DUE DATE TO FILE REVOCATION APPLICATION DOES NOT FALL IN GIVEN PERIOD. HENCE BENEFIT OF ABOVE NOTIFICATION NOT AVAILABLE TO ASSESSEE. ALSO TIME LIMIT TO FILE APPEAL HAS EXPIRED. IN GIVEN…
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Cancellation of Registration u/Sec. 12A retrospectively