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    <title>2019 (9) TMI 753 - ITAT CHANDIGARH</title>
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    <description>The Tribunal held that the Commissioner of Income Tax (CIT) lacked jurisdiction to cancel the registration granted under Section 12A of the Income Tax Act as there was no change in the nature of the assessee&#039;s activities. The Tribunal set aside the CIT&#039;s order, reinstated the registration of the trust under Section 12A, and allowed the appeal based on judicial precedence, the CBDT Circular, and the absence of any change in the charitable activities of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=385985</link>
      <description>The Tribunal held that the Commissioner of Income Tax (CIT) lacked jurisdiction to cancel the registration granted under Section 12A of the Income Tax Act as there was no change in the nature of the assessee&#039;s activities. The Tribunal set aside the CIT&#039;s order, reinstated the registration of the trust under Section 12A, and allowed the appeal based on judicial precedence, the CBDT Circular, and the absence of any change in the charitable activities of the assessee.</description>
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      <pubDate>Thu, 28 Feb 2019 00:00:00 +0530</pubDate>
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