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of The Appellate Tribunal addressed various issues. Firstly, on cancellation of registration u/s 12AB(4), it found no violation as trustee appointments did not conflict with the Act. Secondly, unexplained security deposit was deemed premature to conclude as pending appeal challenges the addition. Thirdly, the construction and sale activity was not deemed a business venture u/s 2(15). Fourthly, allegations based on an inspector's report lacked evidence. Fifthly, no requirement to inform on property transfer under court permission. Lastly, cancellation due to lease deed changes was unfounded as per Trust Deed provisions. The Tribunal ruled in favor of the assessee, noting the jurisdictional error in registration cancellation.
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