https://www.taxtmi.com/caselaws?id=355335 The court partly allowed the appeal, ruling that the Commissioner of Income Tax could not cancel the registration retrospectively under Section 12AA(3) of the Income Tax Act. The court remitted the case to the Income Tax Appellate Tribunal to reevaluate the matter on its merits, emphasizing the consideration of whether the assessee was engaged in charitable activities. The Tribunal was instructed to complete the review within six months, taking into account all relevant legal provisions and court observations. en-us Thu, 07 Dec 2017 00:00:00 +0530 Thu, 04 Oct 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355335 The court partly allowed the appeal, ruling that the Commissioner of Income Tax could not cancel the registration retrospectively under Section 12AA(3) of the Income Tax Act. The court remitted the case to the Income Tax Appellate Tribunal to reevaluate the matter on its merits, emphasizing the consideration of whether the assessee was engaged in charitable activities. The Tribunal was instructed to complete the review within six months, taking into account all relevant legal provisions and court observations. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355335