Appeal allowed: Registration cancellation under Income Tax Act unjustified. Case admitted for substantial questions of law.

The Bombay High Court allowed the appeal, holding that the cancellation of the appellant's registration under section 12A of the Income Tax Act was unjustified as the appellant was not engaged in commercial activities. The court admitted the case for consideration on substantial questions of law concerning registration cancellation.

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The Bombay High Court heard a case regarding the cancellation of the appellant's registration under section 12A of the Income Tax Act. The appellant argued that they were not involved in any commercial activities and that the grounds for withdrawal of registration did not apply. The High Court admitted the case based on substantial questions of law related to the cancellation of registration.

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