https://www.taxtmi.com/caselaws?id=271186 The ITAT held that the CIT's order cancelling the registration from the assessment year 2009-10 was not in accordance with the law, as the amendment's applicability was from the assessment year 2011-12 onwards. The amendment to section 2(15) could not be the basis for cancellation under section 12A. The CIT failed to prove that the assessee's activities were not genuine or aligned with its objectives. Therefore, the appeal of the assessee was allowed, and the cancellation of registration was overturned. en-us Mon, 19 Oct 2015 00:00:00 +0530 Fri, 29 Jan 2016 01:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271186 The ITAT held that the CIT's order cancelling the registration from the assessment year 2009-10 was not in accordance with the law, as the amendment's applicability was from the assessment year 2011-12 onwards. The amendment to section 2(15) could not be the basis for cancellation under section 12A. The CIT failed to prove that the assessee's activities were not genuine or aligned with its objectives. Therefore, the appeal of the assessee was allowed, and the cancellation of registration was overturned. Case-Laws Income Tax Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271186