Topic

retrospective action

2 articlesLatest June 2026
Section 35(1)(ii) Income Tax Act | Retrospective Cancellation of Donee Approval Cannot Void Deductions for Genuine Donations Made During Valid Approval Period : ITAT Kolkata
Case Law Analysis
|Income Tax Appellate Tribunal

Section 35(1)(ii) Income Tax Act | Retrospective Cancellation of Donee Approval Cannot Void Deductions for Genuine Donations Made During Valid Approval Period : ITAT Kolkata

ITAT Kolkata rules that when a donee institution’s approval under Section 35(1)(ii) is cancelled retrospectively, donations made by taxpayers while the approval was active and in good faith remain deductible. This protects legitimate claimants from being penalized for administrative actions taken after the fact, reinforcing legal certainty for corporate philanthropy in scientific research.

Section 29 CGST Act | Retrospective GST Cancellation Void Without Explicit Notice of Intent : Punjab & Haryana HC Upholds Natural Justice
|Punjab and Haryana High Court

Section 29 CGST Act | Retrospective GST Cancellation Void Without Explicit Notice of Intent : Punjab & Haryana HC Upholds Natural Justice

The Punjab & Haryana High Court ruled that retrospective cancellation of GST registration under Section 29 of the CGST Act requires explicit disclosure of such intent in the show-cause notice. Failure to do so violates principles of natural justice, rendering the cancellation order void. The decision reinforces procedural fairness as a non-negotiable safeguard in tax adjudication.

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