HEART FOUNDATION OF INDIA,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-CENTRAL, PUNE

ITA 1524/MUM/2023Status: PendingITAT Mumbai27 July 2023AY 2023-2415 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the PCIT lacked the jurisdiction to cancel the registration as it was not the prescribed authority. Furthermore, the Tribunal ruled that the cancellation of registration cannot be retrospective under Section 12AB(4) of the Act.

What were the facts?

The assessee, a charitable trust, had its registration cancelled retrospectively by the Principal Commissioner of Income-tax (PCIT). The cancellation was based on allegations of providing freebies to doctors, violating medical council regulations, which were discovered during a search on a pharmaceutical company and a survey on the assessee.

What were the issues?

Whether the PCIT had the jurisdiction to cancel the trust's registration and whether such cancellation could be retrospective.

Which sections of the Income-tax Act were involved?

Section 12AB(4),Section 143(3)

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Income Tax Appellate Tribunal, MUMBAI BENCH “H”, MUMBAI

Before: VIKAS AWASTHY & MS. PADMAVATHY S.

For Appellant: Dr. K Shivram A/w Mr. Sashi Bekal

PER : MS PADMAVATHY S. (AM)

This appeal is against the order of the Principal Commissioner of Income- tax (Central), Pune (in short, ‗PCIT‘) dated 06/03/2013 passed under section 12AB(4) of the Income-tax Act,1961 (‗the Act‘).

2.

The assesse is a charitable trust set up vide trust deed dated April 21, 1988. The Trust was granted registration under section 12A of the Act vide

2 ITA 1524/Mum/2023 Heart Foundation of India certificate dated July 21, 1889. The assessee has been carrying on its activities in accordance with the trust deed since its in

The order continues below.

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