{"id":35623,"date":"2023-08-24T15:36:32","date_gmt":"2023-08-24T10:06:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jeevan-jyoti-charitable-trust-v-pcit-202297-itr-617-217-dtr-273-219-ttj-369-tm-all-trib\/"},"modified":"2023-08-24T15:36:32","modified_gmt":"2023-08-24T10:06:32","slug":"jeevan-jyoti-charitable-trust-v-pcit-202297-itr-617-217-dtr-273-219-ttj-369-tm-all-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jeevan-jyoti-charitable-trust-v-pcit-202297-itr-617-217-dtr-273-219-ttj-369-tm-all-trib\/","title":{"rendered":"Jeevan Jyoti Charitable Trust v. PCIT (2022)97 ITR 617\/217 DTR 273 \/219 TTJ 369 (TM) (All) (Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>The Tribunal held that registration granted under section 12A of the Act, cannot be cancelled on retrospective effect.\u00a0 Held that\u00a0 since, assessee ceased to be the educational institution in the year 2017 the assessee could no longer be considered a trust existing for the purpose of carrying out charitable activities and hence was not entitled to the benefits of sections\u00a011\u00a0and\u00a012\u00a0of the Act. Cancellation of registration with effect from the date of\u00a0 ceasing to be charitable institution is held to be valid.\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA: Procedure for registration-Trust or institution-Charitable purpose-Cancellation of registration-Cancellation cannot be with retrospective effect-Ceasing to be charitable institution-Sale of Institution in 2017-Cancellation of registration from the date of ceasing to be charitable is held to be valid.     [S. 11,  12A, 12AA(3), 80G (5), 132, 153A]<\/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-35623","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9gz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35623","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=35623"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35623\/revisions"}],"predecessor-version":[{"id":35624,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35623\/revisions\/35624"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}