{"id":50514,"date":"2025-02-02T09:37:20","date_gmt":"2025-02-02T04:07:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maa-jagat-janani-seva-trust-v-cit-2024-208-itd-120-cuttacktrib\/"},"modified":"2025-02-02T09:37:20","modified_gmt":"2025-02-02T04:07:20","slug":"maa-jagat-janani-seva-trust-v-cit-2024-208-itd-120-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maa-jagat-janani-seva-trust-v-cit-2024-208-itd-120-cuttacktrib\/","title":{"rendered":"Maa Jagat Janani Seva Trust v. CIT (2024) 208 ITD 120 (Cuttack)(Trib.)"},"content":{"rendered":"<p>Assessee trust had been granted registration under section 12A on 21.5.2014 w.e.f. 1.4.2013. A show cause notice was issued upon assessee on 6-10-2022 to cancel registration granted to assessee under section 12AA w.e.f. 1.4.2014 and\u00a0\u00a0 passed an order cancelling registration. On appeal the Tribunal held that\u00a0\u00a0 provisions of section 12AA\/12AB do not provide for cancellation of registration with retrospective effect. Therefore, since show cause notice for cancellation of registration had been issued upon assessee by Principal Commissioner (E) on 6-10-2022, he could not have cancelled registration retrospectively with effect from 1-4-2014. (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration-Trust or institution-Cancellation of registration-Provisions of section 12AA\/12AB do not provide for cancellation of registration with retrospective effect. [S.12AB] <\/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-50514","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d8K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50514","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=50514"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50514\/revisions"}],"predecessor-version":[{"id":50515,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50514\/revisions\/50515"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}