https://www.taxtmi.com/caselaws?id=405863 The Tribunal allowed the appeal, holding that the cancellation of registration should be effective from 20th March 2015, emphasizing that registration under section 12A cannot be forced upon an unwilling party. The Tribunal noted the PCIT's lack of jurisdiction to cancel the registration and highlighted the importance of adhering to principles of natural justice and factual correctness. The decision aimed to prevent unfair tax implications and ensure a fair hearing for the appellant, leaving other issues for future adjudication. en-us Wed, 24 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405863 The Tribunal allowed the appeal, holding that the cancellation of registration should be effective from 20th March 2015, emphasizing that registration under section 12A cannot be forced upon an unwilling party. The Tribunal noted the PCIT's lack of jurisdiction to cancel the registration and highlighted the importance of adhering to principles of natural justice and factual correctness. The decision aimed to prevent unfair tax implications and ensure a fair hearing for the appellant, leaving other issues for future adjudication. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405863