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    <title>2017 (10) TMI 1461 - ITAT KOLKATA</title>
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    <description>The appellate tribunal allowed the appeal, overturning the Commissioner of Income Tax (Exemptions)&#039;s order to cancel the charitable trust&#039;s registration under section 12AA(3) of the Income Tax Act. The tribunal found insufficient evidence to support the cancellation, emphasizing procedural irregularities and the lack of concrete proof of wrongdoing. As a result, the trust&#039;s registration was restored under section 12A of the Income Tax Act.</description>
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      <title>2017 (10) TMI 1461 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=281384</link>
      <description>The appellate tribunal allowed the appeal, overturning the Commissioner of Income Tax (Exemptions)&#039;s order to cancel the charitable trust&#039;s registration under section 12AA(3) of the Income Tax Act. The tribunal found insufficient evidence to support the cancellation, emphasizing procedural irregularities and the lack of concrete proof of wrongdoing. As a result, the trust&#039;s registration was restored under section 12A of the Income Tax Act.</description>
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