https://www.taxtmi.com/caselaws?id=414727 The High Court upheld the Tribunal's decision to set aside the Commissioner's order canceling the registration of the assessee Trust under Section 12AA of the Income Tax Act. The Court found that the Commissioner erred in canceling the registration based on the Trust's activities, which were in line with the Deed of Trust at the time of registration. The Court emphasized that the issues raised could have been addressed during assessment and were not sufficient grounds for cancellation. The Court dismissed the revenue's appeal, stating no substantial question of law arose for consideration. en-us Wed, 10 Nov 2021 00:00:00 +0530 Mon, 15 Nov 2021 09:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414727 The High Court upheld the Tribunal's decision to set aside the Commissioner's order canceling the registration of the assessee Trust under Section 12AA of the Income Tax Act. The Court found that the Commissioner erred in canceling the registration based on the Trust's activities, which were in line with the Deed of Trust at the time of registration. The Court emphasized that the issues raised could have been addressed during assessment and were not sufficient grounds for cancellation. The Court dismissed the revenue's appeal, stating no substantial question of law arose for consideration. Case-Laws Income Tax Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414727