https://www.taxtmi.com/caselaws?id=180972 The Tribunal allowed the appeal, setting aside the order of the CIT-I, Lucknow, and directed the restoration of the registration granted to the society under section 12A of the IT Act, 1961. The Tribunal found that the cancellation of registration was based on misinterpretation of the law, as the trust's activities were genuine and in line with its registered objects. It was emphasized that proceedings under sections 80G and 12A are separate, and the assessee was not given adequate opportunity to present its case, leading to the decision in favor of the assessee. en-us Tue, 28 Jun 2011 00:00:00 +0530 Tue, 05 Apr 2016 12:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180972 The Tribunal allowed the appeal, setting aside the order of the CIT-I, Lucknow, and directed the restoration of the registration granted to the society under section 12A of the IT Act, 1961. The Tribunal found that the cancellation of registration was based on misinterpretation of the law, as the trust's activities were genuine and in line with its registered objects. It was emphasized that proceedings under sections 80G and 12A are separate, and the assessee was not given adequate opportunity to present its case, leading to the decision in favor of the assessee. Case-Laws Income Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180972