https://www.taxtmi.com/caselaws?id=277273 The High Court upheld the Tribunal's decision, ruling that the retrospective cancellation of registration under Section 12AA (3) of the Income Tax Act was illegal and unjustified due to lack of concrete evidence of non-compliance with statutory requirements. The Court dismissed the appeal, emphasizing the necessity of substantial evidence to support such cancellations and confirming that retrospective cancellations must be based on clear proof of breach. en-us Mon, 05 Mar 2018 00:00:00 +0530 Fri, 30 Nov 2018 06:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277273 The High Court upheld the Tribunal's decision, ruling that the retrospective cancellation of registration under Section 12AA (3) of the Income Tax Act was illegal and unjustified due to lack of concrete evidence of non-compliance with statutory requirements. The Court dismissed the appeal, emphasizing the necessity of substantial evidence to support such cancellations and confirming that retrospective cancellations must be based on clear proof of breach. Case-Laws Income Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277273