{"id":195,"date":"2018-04-29T09:56:45","date_gmt":"2018-04-29T09:56:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/industrial-infrastructure-development-corporation-gwaliorm-p-ltd-v-cit-2018403-itr-1-163-dtr-49-301-ctr-153-253-taxman-480-sc\/"},"modified":"2018-04-29T09:56:45","modified_gmt":"2018-04-29T09:56:45","slug":"industrial-infrastructure-development-corporation-gwaliorm-p-ltd-v-cit-2018403-itr-1-163-dtr-49-301-ctr-153-253-taxman-480-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/industrial-infrastructure-development-corporation-gwaliorm-p-ltd-v-cit-2018403-itr-1-163-dtr-49-301-ctr-153-253-taxman-480-sc\/","title":{"rendered":"Industrial Infrastructure Development Corporation ( Gwalior)M.P. Ltd. v. CIT ( 2018)403 ITR 1\/ 163 DTR 49 \/ 301 CTR 153\/ 253 Taxman 480 (SC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that ; The CIT has no power to cancel\/withdraw\/recall the registration certificate granted u\/s 12A until express power to do so was granted by s. 12AA(3), till 1-10-2014.  S. 21 of the General Clauses Act cannot be applied to support the order of cancellation of the registration certificate   .( C A No.6262 OF 2010, dt. 16.02.2018)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12A : Registration \u2013Trust or institution- Charitable purpose- The CIT has no power to cancel\/withdraw\/recall the registration certificate granted u\/s 12A until express power to do so was granted by s. 12AA(3), till 1-10-2014.  S. 21 of the General Clauses Act cannot be applied to support the order of cancellation of the registration certificate [General clauses Act,  S. 21]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-195","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=195"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/195\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}