Sai Shikshan Sanstha Vs PCIT (ITAT Delhi)
Case ke facts
Department ne trust ki 12AB registration retrospectively cancel kar di, bolkar ki pehle ki kuch violations hai. Par yeh violations 2022 se pehle ke the.
Mudda (Issue)
Kya 2022 ke Finance Act se pehle ki violation pe peechhe se registration cancel ho sakti hai?
Faisla (Held)
ITAT ne cancellation hata di. Bola, pre-2022 ka violation ab ke law se punish nahi kar sakte.
Practical takeaway
Agar trust hai aur old period ka matter hai, toh nayi penalty/cancellation rules retro se nahin lagte. Old periods ko protect kiya court ne.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-10.