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    <title>2017 (7) TMI 615 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision to cancel the registration of a trust under Section 12AA(3) of the Income Tax Act. The ITAT found that the trust&#039;s activities did not align with its stated objectives, particularly noting discrepancies in fund utilization and commercial activities. The Court dismissed the appeal, ruling that the ITAT did not introduce new grounds beyond those specified in the show cause notice, affirming the cancellation of registration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345503</link>
      <description>The High Court upheld the ITAT&#039;s decision to cancel the registration of a trust under Section 12AA(3) of the Income Tax Act. The ITAT found that the trust&#039;s activities did not align with its stated objectives, particularly noting discrepancies in fund utilization and commercial activities. The Court dismissed the appeal, ruling that the ITAT did not introduce new grounds beyond those specified in the show cause notice, affirming the cancellation of registration.</description>
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