https://www.taxtmi.com/caselaws?id=177945 The Tribunal allowed the appeal filed by the assessee challenging the cancellation of registration under section 12-AA of the Income-tax Act, 1961. The Tribunal found that while the cancellation was considered harsh, the assessee had not adequately responded during the proceedings. The matter was remanded back to the Directorate of Income-tax (Exemptions) for a fresh decision, with directions to provide the assessee with another opportunity to present evidence supporting the charitable nature of their activities. The issue of retrospective withdrawal of exemption was left to be addressed in the new proceedings. en-us Fri, 17 Jun 2011 00:00:00 +0530 Fri, 22 Jan 2016 14:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177945 The Tribunal allowed the appeal filed by the assessee challenging the cancellation of registration under section 12-AA of the Income-tax Act, 1961. The Tribunal found that while the cancellation was considered harsh, the assessee had not adequately responded during the proceedings. The matter was remanded back to the Directorate of Income-tax (Exemptions) for a fresh decision, with directions to provide the assessee with another opportunity to present evidence supporting the charitable nature of their activities. The issue of retrospective withdrawal of exemption was left to be addressed in the new proceedings. Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177945