No retrospective cancellation could be made as neither in the Sec. 12AA(3) nor in Sec. 12AA(4),it has been provided to have a retrospective character or intend.


Last updated: 22 January 2021

Court :
ITAT Jaipur

Brief :
The present appeal has been filed by the assessee against the order of the ld. Pr.CIT(Central), Rajasthan, Jaipur dated 22/03/2019 passed U/s 12AA(3) and 12AA(4) of the Income Tax Act, 1961 (in short, the Act). Following grounds have been taken by the assessee:

Citation :
ITA No. 688/JP/2019

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