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ITAT allowed the appeal and restored the matter to PCIT for re-examination. The Tribunal found that the registration cancellation was premature, given the pending adjudication and recent legislative amendments. The PCIT was directed to verify the assessee's post-registration charitable activities and determine compliance based on factual evidence. The Tribunal emphasized that mere technical violations should not automatically result in registration cancellation, especially when the assessee has applied for fresh registration under amended provisions. The grounds were allowed for statistical purposes, with a mandate for comprehensive re-evaluation of the trust's operational status and legal compliance.
ITAT allowed the appeal and restored the matter to PCIT for re-examination. The Tribunal found that the registration cancellation was premature, given the pending adjudication and recent legislative amendments. The PCIT was directed to verify the assessee's post-registration charitable activities and determine compliance based on factual evidence. The Tribunal emphasized that mere technical violations should not automatically result in registration cancellation, especially when the assessee has applied for fresh registration under amended provisions. The grounds were allowed for statistical purposes, with a mandate for comprehensive re-evaluation of the trust's operational status and legal compliance.
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