https://www.taxtmi.com/caselaws?id=358774 The High Court declined to intervene in a case where a Charitable Trust challenged a show cause notice seeking retrospective cancellation of its registration under Section 12AA(3) of the Income Tax Act, 1961. The Court held that the satisfaction required for cancellation should be recorded by the Principal Commissioner at the final decision stage, not at the show cause notice issuance. As the notice indicated prima facie satisfaction, the Court found no reason to interfere and dismissed the writ petition, allowing the Trust to raise all relevant arguments before the Principal Commissioner. en-us Wed, 11 Apr 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358774 The High Court declined to intervene in a case where a Charitable Trust challenged a show cause notice seeking retrospective cancellation of its registration under Section 12AA(3) of the Income Tax Act, 1961. The Court held that the satisfaction required for cancellation should be recorded by the Principal Commissioner at the final decision stage, not at the show cause notice issuance. As the notice indicated prima facie satisfaction, the Court found no reason to interfere and dismissed the writ petition, allowing the Trust to raise all relevant arguments before the Principal Commissioner. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358774