https://www.taxtmi.com/caselaws?id=275480 The Appellate Tribunal ITAT Kolkata allowed the assessee's appeal, overturning the denial of exemption under section 11 of the Income-tax Act. The Tribunal held that the cancellation of registration under section 12AA(3) by the CIT was not valid as registration under section 12A cannot be withdrawn using section 12AA(3). Relying on a Delhi High Court decision and previous Tribunal rulings, the Tribunal reinstated the registration under section 12A, leading to the quashing of the denial of benefits by the AO and CIT(A). The assessee's appeal was granted, and the lower authorities' decisions were reversed. en-us Thu, 29 Jan 2015 00:00:00 +0530 Fri, 05 Oct 2018 07:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275480 The Appellate Tribunal ITAT Kolkata allowed the assessee's appeal, overturning the denial of exemption under section 11 of the Income-tax Act. The Tribunal held that the cancellation of registration under section 12AA(3) by the CIT was not valid as registration under section 12A cannot be withdrawn using section 12AA(3). Relying on a Delhi High Court decision and previous Tribunal rulings, the Tribunal reinstated the registration under section 12A, leading to the quashing of the denial of benefits by the AO and CIT(A). The assessee's appeal was granted, and the lower authorities' decisions were reversed. Case-Laws Income Tax Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275480