https://www.taxtmi.com/caselaws?id=350008 The court upheld the cancellation of registration under Section 12AA as a Charitable Trust for the Assessee, based on statements and seized material. The court rejected arguments regarding the validity of the cancellation and the interpretation of statements made during search and seizure. Comparisons with other cases were deemed irrelevant, and the court affirmed that the cancellation could only apply from the introduction of Section 12AA(3) in 2014, dismissing the appeal and upholding the decisions of lower authorities. en-us Mon, 23 Oct 2017 00:00:00 +0530 Wed, 13 Dec 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350008 The court upheld the cancellation of registration under Section 12AA as a Charitable Trust for the Assessee, based on statements and seized material. The court rejected arguments regarding the validity of the cancellation and the interpretation of statements made during search and seizure. Comparisons with other cases were deemed irrelevant, and the court affirmed that the cancellation could only apply from the introduction of Section 12AA(3) in 2014, dismissing the appeal and upholding the decisions of lower authorities. Case-Laws Income Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350008