https://www.taxtmi.com/caselaws?id=327005 The Tribunal set aside the Commissioner's order canceling the registration under section 12AA of the Income Tax Act, citing lack of substantial evidence, violation of natural justice principles, and inadequate opportunity for the assessee to respond. The cancellation was deemed based on conjectures without proper consideration of the assessee's denial and detailed reply. Allegations of receiving donations for cash and charging capitation fees were refuted due to lack of evidence, with the Tribunal emphasizing the importance of providing a fair chance for the assessee to defend against accusations. en-us Fri, 18 Mar 2016 00:00:00 +0530 Fri, 12 Aug 2016 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327005 The Tribunal set aside the Commissioner's order canceling the registration under section 12AA of the Income Tax Act, citing lack of substantial evidence, violation of natural justice principles, and inadequate opportunity for the assessee to respond. The cancellation was deemed based on conjectures without proper consideration of the assessee's denial and detailed reply. Allegations of receiving donations for cash and charging capitation fees were refuted due to lack of evidence, with the Tribunal emphasizing the importance of providing a fair chance for the assessee to defend against accusations. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327005