https://www.taxtmi.com/caselaws?id=351707 The Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee, finding that the cancellation of registration under Section 12AA(3) was unjustified. The ITAT highlighted the violation of natural justice principles due to the lack of cross-examination. Additionally, it determined that the trust's activities were genuine and aligned with its objectives, and the donations received were not proven to be bogus. The ITAT allowed the assessee's appeal, nullifying the Commissioner of Income Tax (Exemptions)'s order. It clarified that even if donations were questionable, cancellation of registration was not warranted, although exemption under Section 11 could be denied for such donations. en-us Fri, 15 Sep 2017 00:00:00 +0530 Thu, 30 Nov 2017 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351707 The Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee, finding that the cancellation of registration under Section 12AA(3) was unjustified. The ITAT highlighted the violation of natural justice principles due to the lack of cross-examination. Additionally, it determined that the trust's activities were genuine and aligned with its objectives, and the donations received were not proven to be bogus. The ITAT allowed the assessee's appeal, nullifying the Commissioner of Income Tax (Exemptions)'s order. It clarified that even if donations were questionable, cancellation of registration was not warranted, although exemption under Section 11 could be denied for such donations. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351707