https://www.taxtmi.com/caselaws?id=239487 The High Court upheld the ITAT's decision to set aside the Commissioner's cancellation of registration under Section 12AA of the Income Tax Act, 1961. The Court found no concrete evidence of unaccounted donations or capitation fees during counseling sessions for admissions. Emphasizing the lack of substantial legal questions, the High Court dismissed the income tax appeals and affirmed the ITAT's decision, highlighting the importance of procedural fairness and the need for concrete evidence in tax assessment proceedings. en-us Thu, 07 Nov 2013 00:00:00 +0530 Thu, 12 Mar 2026 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239487 The High Court upheld the ITAT's decision to set aside the Commissioner's cancellation of registration under Section 12AA of the Income Tax Act, 1961. The Court found no concrete evidence of unaccounted donations or capitation fees during counseling sessions for admissions. Emphasizing the lack of substantial legal questions, the High Court dismissed the income tax appeals and affirmed the ITAT's decision, highlighting the importance of procedural fairness and the need for concrete evidence in tax assessment proceedings. Case-Laws Income Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239487