https://www.taxtmi.com/caselaws?id=12612 The High Court upheld the issuance of a show-cause notice for the cancellation of registration of a charitable institution under sections 12A and 12AA of the Income-tax Act, despite the institution's argument against it. The Court emphasized the distinction between registration and assessment proceedings, stating that authorities can proceed with cancellation based on lawful grounds even if they were bound by the initial registration. The petitioner's objection was dismissed, highlighting the importance of following due process in such cases. en-us Thu, 07 Feb 2002 00:00:00 +0530 Wed, 20 May 2009 15:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12612 The High Court upheld the issuance of a show-cause notice for the cancellation of registration of a charitable institution under sections 12A and 12AA of the Income-tax Act, despite the institution's argument against it. The Court emphasized the distinction between registration and assessment proceedings, stating that authorities can proceed with cancellation based on lawful grounds even if they were bound by the initial registration. The petitioner's objection was dismissed, highlighting the importance of following due process in such cases. Case-Laws Income Tax Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12612