https://www.taxtmi.com/caselaws?id=266181 The Tribunal allowed the appeal, setting aside the cancellation of registration under section 12AA(3) of the Income-tax Act, 1961 based on non-filing of return. The decision was made due to the lack of specific grounds for cancellation related to non-filing of return under the mentioned section. The Tribunal emphasized the literal interpretation of tax statutes and rejected the Commissioner's order passed ex parte, highlighting the absence of supporting case law for the broad interpretation of section 12AA(3). en-us Fri, 27 Feb 2015 00:00:00 +0530 Sun, 18 Oct 2015 17:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266181 The Tribunal allowed the appeal, setting aside the cancellation of registration under section 12AA(3) of the Income-tax Act, 1961 based on non-filing of return. The decision was made due to the lack of specific grounds for cancellation related to non-filing of return under the mentioned section. The Tribunal emphasized the literal interpretation of tax statutes and rejected the Commissioner's order passed ex parte, highlighting the absence of supporting case law for the broad interpretation of section 12AA(3). Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266181