https://www.taxtmi.com/caselaws?id=274689 The High Court ruled in favor of the assessee Trust, holding that the revenue authorities lacked jurisdiction to cancel the registration under Section 12AA(3) at the relevant time. Consequently, the Tribunal's decision to restore the registration was upheld, resulting in the dismissal of all appeals by the Revenue. The Court emphasized the legal aspect of the case, particularly the authority's power to cancel registration, without addressing other factual allegations raised by the revenue. en-us Wed, 29 Nov 2017 00:00:00 +0530 Wed, 29 Aug 2018 06:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274689 The High Court ruled in favor of the assessee Trust, holding that the revenue authorities lacked jurisdiction to cancel the registration under Section 12AA(3) at the relevant time. Consequently, the Tribunal's decision to restore the registration was upheld, resulting in the dismissal of all appeals by the Revenue. The Court emphasized the legal aspect of the case, particularly the authority's power to cancel registration, without addressing other factual allegations raised by the revenue. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274689