https://www.taxtmi.com/caselaws?id=349712 The court set aside the cancellation of registration under Section 12AA of the Income Tax Act, emphasizing the need to assess the overall genuineness of a trust's activities beyond a single alleged bogus donation. It highlighted the distinction between isolated incidents and a pattern of non-genuine activities, allowing the department to investigate further without the current order hindering the process. The judgment focused on upholding natural justice principles and remanded the matter for cross-examination, without addressing the retrospective effect of the cancellation. Costs were not awarded, enabling the department to pursue additional investigations to determine the trust's genuineness. en-us Mon, 18 Sep 2017 00:00:00 +0530 Mon, 23 Oct 2017 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349712 The court set aside the cancellation of registration under Section 12AA of the Income Tax Act, emphasizing the need to assess the overall genuineness of a trust's activities beyond a single alleged bogus donation. It highlighted the distinction between isolated incidents and a pattern of non-genuine activities, allowing the department to investigate further without the current order hindering the process. The judgment focused on upholding natural justice principles and remanded the matter for cross-examination, without addressing the retrospective effect of the cancellation. Costs were not awarded, enabling the department to pursue additional investigations to determine the trust's genuineness. Case-Laws Income Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349712