{"id":35368,"date":"2023-08-05T12:12:48","date_gmt":"2023-08-05T06:42:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/heart-foundation-of-india-v-cit-mum-trib-www-itatonline-org\/"},"modified":"2023-08-05T12:12:48","modified_gmt":"2023-08-05T06:42:48","slug":"heart-foundation-of-india-v-cit-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/heart-foundation-of-india-v-cit-mum-trib-www-itatonline-org\/","title":{"rendered":"Heart Foundation of India v.CIT ( Mum)( Trib) www.itatonline .org"},"content":{"rendered":"<p>The asseessee is a Charitable Trust \u00a0which was set up vide trust deed dated April 21 , 1988 . The Trust was granted registration\u00a0 under section 12A\u00a0 of the Act\u00a0 vide\u00a0 certificate dated July 21, 1989 . One of the objects\u00a0 of the Trust is to hold seminars in the field of medical education . \u00a0Due to search on Pharmaceutical companies which \u00a0had given donation to the assessee the survey was conducted on the assessee . The assessment of the Trust was transferred to Central Circle . For the assessment year 2021 -22 the assessee had filed its \u00a0return in the status of Association of Persons ( AOP) without claiming the exemption\u00a0 under section 11 of the Act . In the course of the assessment proceedings the Assessing Officer made reference to the PCIT (Central ) to cancel the registration . On the basis of the reference the PCIT (Central ) cancelled the registration retrospectively from the Assessment year 2016 -17 . In the appeal before the Tribunal the assesee contended that , the PCIT (Central is not prescribed authority hence has no jurisdiction to cancel the Registration of Trust\u00a0 , The assessee had not applied for a fresh registration under section 12AB of the Act and hence the registration could only be cancelled under section 12AA(3) of the Act , the reference made by the Assessing Officer \u00a0(Central ) to the PCIT(Central ) for AY. 2021 -22 is bad in law as the assessee ceased to be a charitable organisation and filed its return\u00a0 as an AOP, there is no specific violations committed by the assessee Trust ,the Registration of the Trust cannot be cancelled retrospectively , the decision of the Honourable Supreme Court in the case of Apex Laboratories \u00a0Pvt Ltd\u00a0 v. DCIT ( 2022)\u00a0 442 ITR 1\u00a0 (SC)<strong>\u00a0 <\/strong>pertains to disallowance under section 37(1) of the Act is not applicable to the facts of the assessee which is carrying on the activities of charitable in nature . \u00a0\u00a0Allowing the appeal of the assessee , the Tribunal held that\u00a0 PCIT(Central ) has no jurisdiction to cancel the registration and\u00a0 withdrawal of registration cannot be done retrospectively . Accordingly the cancellation of registration was quashed . As regards alternative contentions have became academic hence not dealt with . \u00a0(ITA No. 1524 \/Mum\/ 2023 dt 27 -7 -2023 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration &#8211;  Cancellation of registration \u2013Withdrawal of registration cannot be done retrospectively Commissioner Central has no jurisdiction to cancel the registration \u2013 \u2013 Cancellation of registration was quashed-  Alternative contentions  became academic hence not dealt with  .[ S.11, [12A, 12AB(4) , 13 ] <\/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":[21],"tags":[],"class_list":["post-35368","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9cs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35368","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=35368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35368\/revisions"}],"predecessor-version":[{"id":35369,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35368\/revisions\/35369"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}