{"id":58497,"date":"2026-02-16T12:26:01","date_gmt":"2026-02-16T06:56:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-last-hour-ministry-2025-344-ctr-173-248-dtr-274-172-taxmann-com-695-kerhc\/"},"modified":"2026-02-16T12:26:01","modified_gmt":"2026-02-16T06:56:01","slug":"pcit-v-last-hour-ministry-2025-344-ctr-173-248-dtr-274-172-taxmann-com-695-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-last-hour-ministry-2025-344-ctr-173-248-dtr-274-172-taxmann-com-695-kerhc\/","title":{"rendered":"PCIT v Last Hour Ministry (2025) 344 CTR 173 \/ 248 DTR 274 \/ 172 taxmann.com 695 (Ker)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that statutory provisions do not require the Principal CIT to await a decision of the assessing authority concerned before passing an order cancelling the registration. Order of the Tribunal is set aside and\u00a0 appeals are remanded back to the Tribunal for a fresh consideration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution-Cancellation of registration-Principal CIT need not await a decision of the assessing authority concerned before passing an order cancelling the registration-Order of the Tribunal is set aside and  appeals are remanded back to the Tribunal for a fresh consideration. [S 12A, 254(1)]  <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-58497","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fdv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58497","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=58497"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58497\/revisions"}],"predecessor-version":[{"id":58498,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58497\/revisions\/58498"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}