Does violation of provisions of section 11(5) and 13, be a basis for cancellation of registration u/s 12A of the IT Act?

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Last updated: 25 June 2021
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This Income Tax Appellate Tribunal case concerns whether a trust's registration under Section 12A of the IT Act can be cancelled due to alleged violations of Sections 11(5) and 13. The appellant trust argues that even if violations occurred, this should only lead to the taxability of its income, not the cancellation of its registration. Furthermore, the trust contends that the cancellation was wrongly applied retrospectively from its inception, rather than prospectively as per the law.

Court :
ITAT Delhi

Brief :
 This appeal filed by the assessee for the assessment year NIL is directed against the order of learned DIT(Exemptions), Delhi dated 19.07.2011. The assessee has raised following grounds of appeal:-

Citation :
ITA No.4147/Del/2011

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