https://www.taxtmi.com/caselaws?id=381630 The Tribunal ruled in favor of the appellant, finding that the cancellation of registration under Section 12AA of the Income-tax Act, 1961, by the Commissioner of Income Tax (Exemptions) was unlawful. The Tribunal held that the cancellation lacked proper evidence and violated principles of natural justice by not allowing the appellant to defend against the allegations or cross-examine witnesses. Additionally, the retrospective application of the cancellation order was deemed unauthorized. As a result, the Tribunal revoked the CIT(Exemptions)'s order and granted relief to the appellant. en-us Thu, 13 Jun 2019 00:00:00 +0530 Fri, 14 Jun 2019 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381630 The Tribunal ruled in favor of the appellant, finding that the cancellation of registration under Section 12AA of the Income-tax Act, 1961, by the Commissioner of Income Tax (Exemptions) was unlawful. The Tribunal held that the cancellation lacked proper evidence and violated principles of natural justice by not allowing the appellant to defend against the allegations or cross-examine witnesses. Additionally, the retrospective application of the cancellation order was deemed unauthorized. As a result, the Tribunal revoked the CIT(Exemptions)'s order and granted relief to the appellant. Case-Laws Income Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381630