https://www.taxtmi.com/caselaws?id=273495 The High Court upheld the Tribunal's decision to restore the registration of the assessee, emphasizing that the cancellation based on Section 10(23C)(vi) was not sufficient grounds under Section 12A. The Court also clarified that the assessee could claim exemption under Section 10(23C)(vi) without fulfilling Section 11 conditions, and since the Commissioner's order did not mention Section 11 conditions, the restoration of registration was justified. en-us Mon, 29 Oct 2012 00:00:00 +0530 Fri, 29 Jun 2018 17:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273495 The High Court upheld the Tribunal's decision to restore the registration of the assessee, emphasizing that the cancellation based on Section 10(23C)(vi) was not sufficient grounds under Section 12A. The Court also clarified that the assessee could claim exemption under Section 10(23C)(vi) without fulfilling Section 11 conditions, and since the Commissioner's order did not mention Section 11 conditions, the restoration of registration was justified. Case-Laws Income Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273495