{"id":31625,"date":"2023-01-03T18:41:34","date_gmt":"2023-01-03T13:11:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=31625"},"modified":"2023-01-08T09:13:06","modified_gmt":"2023-01-08T03:43:06","slug":"cancellation-of-registration-u-sec-12a-retrospectively","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/cancellation-of-registration-u-sec-12a-retrospectively\/","title":{"rendered":"Cancellation of Registration u\/Sec. 12A retrospectively"},"content":{"rendered":"<p>Assessee is Charitable trust registered under SEc. 12A since 1998 running educational institution . Search action U\/Sec.132 was carried out at the premises of the trust , where in certain documents regarding acceptance of capitation fees were found. on the basis\u00a0 of those documents in the year Registration U\/sec.12A was cancelled as per order passed in the month of may 2018 retrospectively w.e.f.A.Y. 2007-08.<\/p>\n<p>whehther the action of PCIT of cancellation of registration U\/SEc.12A retrospectively is valid?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[34,35,353],"class_list":["post-31625","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-registration","qa_tag-registration-cancelled"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/31625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31625"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=31625"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=31625"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=31625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}