Case Law Analysis
|Income Tax Appellate Tribunal
Specified Violation Sec 12AB(4) Applies Prospectively | PCIT Cannot Cancel Regn for Sec 13(1)(c) Violations : ITAT Pune
ITAT Pune held PCIT lacked jurisdiction to cancel registration under Sec 12AB(4) for Sec 13(1)(c) violations as the specified violation concept is prospective from 1 Apr 2022, shielding trusts from retrospective cancellation and clarifying limits.