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Commissioner Of Income Tax ... vs M/S Punjab Cricket Association (Pca) ... on 12 August, 2024 cites

M/S New Noble Educational Society vs The Chief Commissioner Of Income Tax 1 on 19 October, 2022

respondent Assessee under Section 12-A 12 A of the Act vide order dated 20.06.2012,, while the Commissioner of Income Tax, Chandigarh, conferred with powers under Section 12AA(3) of the Act, Act, which came into force w.e.f. 01.06.2010 and therefore, the said powers power have been exercised retrospectively which could not 1 of 3 ::: Downloaded on - 31-08-2024 01:11:03 ::: Neutral Citation No:=2024:PHHC:104201-DB ITA-166-2016 2016(O&M) Page 2 of 3 have been done in view of the judgment dated 08.05.2024 passed by this Court in ITA-21-2011 ITA titled as The Commissioner of Income Tax, Patiala Vs. Young Scholar's Educational Society, Ba Barnala whereby the similar issue as raised by the appellant/revenue appellant stands finally adjudicated by this Court after relying on the judgements passed in the case of New Noble Educational Society vs Chief Commissioner of Income-Tax Income Tax and another another; (2022) 448 ITR 594 and Pinegrove International Chairtable Trust Vs Union of India and others (2010) 327 ITR (P&H)holding (P&H) that the powers available to the authorities to cancel the registration granted under Section 12A 12AA(3)of A(3)of the Act was only prospective and could not be applied retrospectively retrospectively. The relevant extract the order is reproduced as under:-
Supreme Court of India Cites 77 - Cited by 19 - S R Bhat - Full Document

Pinegrove International Charitable ... vs Union Of India And Others on 29 January, 2010

respondent Assessee under Section 12-A 12 A of the Act vide order dated 20.06.2012,, while the Commissioner of Income Tax, Chandigarh, conferred with powers under Section 12AA(3) of the Act, Act, which came into force w.e.f. 01.06.2010 and therefore, the said powers power have been exercised retrospectively which could not 1 of 3 ::: Downloaded on - 31-08-2024 01:11:03 ::: Neutral Citation No:=2024:PHHC:104201-DB ITA-166-2016 2016(O&M) Page 2 of 3 have been done in view of the judgment dated 08.05.2024 passed by this Court in ITA-21-2011 ITA titled as The Commissioner of Income Tax, Patiala Vs. Young Scholar's Educational Society, Ba Barnala whereby the similar issue as raised by the appellant/revenue appellant stands finally adjudicated by this Court after relying on the judgements passed in the case of New Noble Educational Society vs Chief Commissioner of Income-Tax Income Tax and another another; (2022) 448 ITR 594 and Pinegrove International Chairtable Trust Vs Union of India and others (2010) 327 ITR (P&H)holding (P&H) that the powers available to the authorities to cancel the registration granted under Section 12A 12AA(3)of A(3)of the Act was only prospective and could not be applied retrospectively retrospectively. The relevant extract the order is reproduced as under:-
Punjab-Haryana High Court Cites 53 - Cited by 72 - Full Document
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