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    <title>2021 (3) TMI 1146 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the cancellation of registration should be effective from 20th March 2015, the date of the hearing on the show cause notice, and not from the date of the PCIT&#039;s order. The registration under section 12A was a benefit that could not be imposed on an unwilling appellant, and the delay in passing the cancellation order should not disadvantage the appellant. The appeal was allowed in these limited terms.</description>
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      <description>The Tribunal held that the cancellation of registration should be effective from 20th March 2015, the date of the hearing on the show cause notice, and not from the date of the PCIT&#039;s order. The registration under section 12A was a benefit that could not be imposed on an unwilling appellant, and the delay in passing the cancellation order should not disadvantage the appellant. The appeal was allowed in these limited terms.</description>
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