HIND CHARITABLE TRUST,LUCKNOW vs. PCIT(CENTRAL), LUCKNOW
The appeal of the assessee stands allowed
ITA 26/LKW/2021[NA]Status: DisposedITAT Lucknow27 Feb 2026
Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: Na Hind Charitable Trust Vs. Pcit(Central) Lucknow Block B, Church Road, Indira Uttar Pradesh-226010. Nagar, Lucknow-226016. Tan/Pan:Aaath5498M (Appellant) (Respondent)
For Appellant: Shri G. C. Srivastava, AdvocateFor Respondent: Shri R. K. Agarwal,CIT (DR)
Section 12ASection 13(1)(c)Section 132
section is not seen to have explicitly provided to have a retrospective character or intent and therefore, without specific mention of the amended provisions to operate retrospectively, the cancellation cannot operate from a past date. The Hon’ble
Madras High Court further observed that on the question of effective date of operation of the cancellation order, the cancellation would take