https://www.taxtmi.com/caselaws?id=296898 The Tribunal quashed the order cancelling the appellant's registration under Section 12AA, citing insufficient evidence and lack of substantiated reasons by the CIT(E). The appellant's charitable activities were found genuine, with the corpus donation deemed legitimate. Violation of natural justice occurred due to the absence of cross-examination opportunity, and the retrospective effect of cancellation from 1.4.2010 was deemed unjustified. The Tribunal emphasized the necessity of concrete evidence and adherence to natural justice principles, ultimately allowing the appellant's appeal. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 11 Aug 2021 09:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296898 The Tribunal quashed the order cancelling the appellant's registration under Section 12AA, citing insufficient evidence and lack of substantiated reasons by the CIT(E). The appellant's charitable activities were found genuine, with the corpus donation deemed legitimate. Violation of natural justice occurred due to the absence of cross-examination opportunity, and the retrospective effect of cancellation from 1.4.2010 was deemed unjustified. The Tribunal emphasized the necessity of concrete evidence and adherence to natural justice principles, ultimately allowing the appellant's appeal. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296898