Judicial Scrutiny of Retrospective Cancellation of Charitable Trust Registration: A Case Analysis of Jurisdiction and Procedural Adherence under the Income Tax Act

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.... revolves around the cancellation of the registration granted under Section 12AA of the Income Tax Act, 1961 (the Act) by invoking Section 12AB(4)​​. II. Background The appellant, a charitable trust, was registered under Section 12AA of the Act on 27.09.2002. It primarily focused on promoting education, especially in the commercial and industrial sectors, by establishing schools and ....

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.... Legal Procedural Issues: There were arguments regarding the transfer of the case under Section 127 of the Act being only for assessments and not for cancellation of registration, and that the cancellation could not be retrospective​​. IV. Decision Analysis * Merits of the Assessee's Contentions: The Tribunal found the assessee's arguments substantial, noting procedural irreg....

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....udgments: The Tribunal referred to similar cases, including the Jaipur Bench decision in the case of M/s Wholesale Cloth Merchant Association, to reinforce its conclusions regarding jurisdictional and procedural aspects​​. V. Conclusion The Tribunal's decision in this case is a significant exposition on the legal principles governing the cancellation of registration under the Income ....