https://www.taxtmi.com/caselaws?id=182972 The tribunal held that the CIT-II Kolhapur was not justified in cancelling the registration granted to the assessee under section 12A. The cancellation was deemed void ab initio, illegal, and without jurisdiction. The tribunal allowed the appeal of the assessee, emphasizing that the provisions of section 12AA(3) are not retrospective and cannot be applied to registrations granted before its insertion. It was concluded that the assessee's activities were charitable in nature, and there was no infringement of the provisions of sections 11(5) and 13 of the Act. en-us Mon, 30 Sep 2013 00:00:00 +0530 Fri, 29 May 2026 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182972 The tribunal held that the CIT-II Kolhapur was not justified in cancelling the registration granted to the assessee under section 12A. The cancellation was deemed void ab initio, illegal, and without jurisdiction. The tribunal allowed the appeal of the assessee, emphasizing that the provisions of section 12AA(3) are not retrospective and cannot be applied to registrations granted before its insertion. It was concluded that the assessee's activities were charitable in nature, and there was no infringement of the provisions of sections 11(5) and 13 of the Act. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182972