CA Arpit Khetan  

CA in Practice
14Year  5Month  experience

A Pracitising Professional from Last 10 Years dealing in Direct and Indirect Tax,Startup Advisory and Litigation and Finance .

Warning: Division by zero in /var/www/vhosts/ on line 747
Warning: Division by zero in /var/www/vhosts/ on line 806
No more records


Pin code - 411030



9:30 am - 9:00 pm


✔ Business Incorporation✔ Fund Raising (Debt / Equity)
✔ Accounting / Book keeping✔ Company Auditing
✔ Compliances✔ Financial Consulting and MIS
✔ Direct Taxation✔ Indirect Taxation
✔ Corporate Asset Management✔ Personal Wealth Planning
✔ Mergers & Acquisition / Investment Banking✔ Payroll Management
✔ Govt.Registrations and Licenses✔ Intellectual Property
✔ Corporate Restructuring✔ Corporate Registration & Verification
✔ FEMA Compliances Consulting✔ Corporate Legal Consulting
✔ Business Tax Planning and Management✔ Business Planning & Initiation
✔ Financial Services / Funds Raising✔ Internal Audit

Industry Experience
✔ Agriculture✔ Automobiles
✔ Banking✔ Consumer Markets
✔ Education and Training✔ Engineering
✔ Healthcare✔ Infrastructure
✔ Insurance✔ IT & ITeS
✔ Manufacturing✔ Real Estate
✔ Services✔ Telecommunications
✔ Tourism and Hospitality
Associated with (Firm / Company Name)
Awards and Recognitions


Aby Abraham

3 a year ago

I have created GSTIN in 2018 for online business. I didn't make any sale so I was not filing monthly taxes. Now my GSTIN is cancelled and the due date to file pending returns are also over. How can I revoke my GST number? Please suggest me the right procedure.

CA Naman Maloo     2 May 2020

Technically if you wish to revoke it you'll have to file all the return with late fees which will be a huge amount and then you'll have to meet officer and ask him to revoke the number.
Secondly get a new number and start the business and if you get a notice then pay the fees.
If you need any assistance feel free to contact me at

CA Arti Jain     3 May 2020

1.All pending Returns are require furnish and any taxes due have been paid. Then the registered person has the option to apply for Revocation of Cancellation of registration within 30 days from the date of service of the cancellation order.
2.Otherwise will require to apply fresh Gst registration.

CA Arpit Khetan     4 May 2020

its better to obtain a new registration and start afresh ,You can contact on for registration

T&C apply


H M Sharanya

3 a year ago

Dear Sir,
My self Sharanya, I am a managing trustee in our trust called by the name "JOY SOULS FOUNDATION". Our trust was first called as "LITTLE HANDS TRUST" and was registered in December 2015. Since then we have not taken PAN in the name "LITTLE HANDS TRUST" and not done activities in that name. Recently in November 2019 we changed the name of the trust to "JOY SOULS FOUNDATION" and obtained PAN and we have done few social activities.
Please guide us on how to obtain 80g without 3years of accounting and auditing.

CA Naman Maloo     24 Mar 2020

Have you obtained 12A/12AA registration?
What is the date of trust mentioned in trust deed?
We need to check the queries that would be issued by CIT for granting such registration.
If you need professional assistance you can contact me at

CA Ankit Chaudhary     26 Mar 2020

Important decision of SC
Section 12AA provides for registration of a trust. Such registration can be applied for by a trust which has been in existence for some time and also by a newly registered trust. There is no stipulation that trust should have already been in existence and should have undertaken any activities before making application for registration.

Since section 12AA pertains to registration of Trust and not to assess of what a trust has actually done, it is viewed that term 'activities' in provision includes 'proposed activities'. That is to say, a Commissioner is bound to consider whether objects of Trust are genuinely charitable in nature and whether activities which Trust proposed to carry on are genuine in sense that they are in line with objects of Trust.
Ananda Social & Educational Trust-v-CIT [2020] 114 693 (SC)

So, 3 years criteria for 80G also is not mandatory. If your work is genuine and the Commissioner of Income Tax (Exemptions) gets satisfied with it, then he may issue the certificate.
With Regards,
Ankit Chaudhary - 7604033340

CA Arpit Khetan     26 Mar 2020

Registration can be Obtained there is Time Limit for 6 months for granting the Registration,There is some Specific clauses that your Trust Deed must Contain ,kindly Update your Trust for the same .
1. Your Trust Deed/ Memorandum of Association does not have IrrevocabilityClause. Please include this clause in your Trust Deed/ Memorandum ofAssociation and file a certified copy of the amended Trust Deed/Memorandum of Association

2. Your Trust Deed/ Memorandum of Association does not have a clause thatthe beneficiaries are a section of the public and not specific individuals.Please include this clause in your Trust Deed/ Memorandum of Associationand file a certified copy of the amended Trust Deed/ Memorandum ofAssociation.

3. Your Trust Deed/ Memorandum of Association does not have any clauseproviding that in the event of dissolution of Trust/ Society/ Non Profit Company,the funds/ assets of the Trust/ Society/ Non Profit Company willbe transferred only to some other Trust/ Society/ Non Profit Companyhaving similar objectives. Please include this clause in your Trust Deed/Memorandum of Association and file a certified copy of the amended TrustDeed/ Memorandum of Association.

4. Your Trust Deed/ Memorandum of Association does not have any clauseproviding that the funds/ property of the trust will be used only for theobjectives of the Trust/Society/ Non Profit Company. Please include thisclause in your Trust Deed/Memorandum of Assosiation and file a certifiedcopy of the amended Trust Deed/Memorandum of Assosiation.

You can contact me further for checklist and further guidance -Regards CA Arpit Khetan -9922516162

T&C apply
No more records
No more records
Resume has not uploaded!