https://www.taxtmi.com/caselaws?id=406098 The tribunal ruled in favor of the appellant, holding that the cancellation of registration should be effective from 20.03.2015. It emphasized that registration under section 12A is voluntary and cannot be forced upon an unwilling party. The tribunal criticized the PCIT for unjustified delays in acknowledging the surrender request, highlighting the appellant's right to surrender the registration promptly. The decision focused on the procedural aspects of cancellation rather than delving into specific issues like the applicability of certain sections of the Income Tax Act or adherence to the trust deed. en-us Wed, 24 Mar 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406098 The tribunal ruled in favor of the appellant, holding that the cancellation of registration should be effective from 20.03.2015. It emphasized that registration under section 12A is voluntary and cannot be forced upon an unwilling party. The tribunal criticized the PCIT for unjustified delays in acknowledging the surrender request, highlighting the appellant's right to surrender the registration promptly. The decision focused on the procedural aspects of cancellation rather than delving into specific issues like the applicability of certain sections of the Income Tax Act or adherence to the trust deed. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406098