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2017 (11) TMI 1694 - CALCUTTA HIGH COURTCancellation of registration of the assessee-trust - provision empowering cancellation of registration of a trust granted under Section 12A - Held that:- When the cancellation proceeding was initiated by the revenue authorities, they had no power to invoke sub-section 3 of 12AA of the Act to cancel the registration of the assessee-trust, which was registered under Section 12A of the Act. The Commissioner was clothed with such power only with effect from 1st June 2010. Admitted position is that the Commissioner had passed the cancellation order initially on 31st December 2008. The subsequent order of 22nd June 2010 was passed on remand, as appeal of the assessee before the Tribunal was decided in its favour on 19th August 2009, and Tribunal had directed fresh adjudication. The provisions of sub-Section (3) of Section 12AA, to the extent they cover registration of a trust under Section 12A of the Act, have not been given retrospective effect or operation - Decided in favour of the assessee
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