|Court:||IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR|
1.Whether the order passed u/s 12AA(3) and 4 by PCIT (central) for cancellation of Registration of trust is illegal invalid due to without jurisdiction where the jurisdiction of assent purpose transfer to central circle u/s 127 from the exemption, held yes (in favour of assessee).
2.Whether the order for cancellation of registration of a trust u/s 12AA (3) & 4 can be passed on the ground of alleged fraud by Ex-President, non-filing of ITR non-getting audited accounts, non-submission of audit report, held No ( in favour of assessee).
3.Whether cancellation of registration of a trust u/s 12AA(3) & 4 can be retrospective, held No. ( in favour of assessee).
|Section(s):||12AA(3), 12AA(4) of Income Tax Act, 1961|
|Counsel(s):||Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs)|
|Dowload Pdf File||Click here to download the file in pdf format|
|Uploaded By||C.A. Raghuveer Poonia|
|Date of upload:||January 19, 2021|