Registration of Charitable Trust cannot be Cancelled with Retrospective Effect: ITAT [Read Order]

Registration - Registration of Charitable Trust - Retrospective Effect - ITAT - Taxscan

The Jodhpur Bench of Income Tax Appellate Tribunal (ITAT) has held that the registration of charitable trust could not be cancelled with retrospective effect. The assessee, the Pacific Academy of Higher Education and Research Society is a society registered under the Rajasthan Society Registration Act, 1958. The main object of society is to impart education. In…

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