Exemption u/s 11 - cancelling registration granted u/s 12AA/12AB ...

Case Laws Income Tax

January 24, 2024

Exemption u/s 11 - cancelling registration granted u/s 12AA/12AB of the Act by invoking the provisions of section 12AB(4)(ii) of the Act with retrospective effect - no retrospective cancellation could be made u/s 12AB(4)(ii) of the Act as it has been provided or is seen to have explicitly provided to have a retrospective character or intended. Therefore, without a specific mention of the amended provisions to operate retrospectively, no cancellation for the earlier years could be made. - AT

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Exemption u/s 11 - cancelling registration granted u/s 12AA/12AB ...

Case Laws Income Tax

January 24, 2024

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