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    <title>2022 (1) TMI 843 - CALCUTTA HIGH COURT</title>
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    <description>The appeal was dismissed as the court upheld the Income Tax Appellate Tribunal&#039;s decision to grant relief to the appellant trust. The court allowed the condonation of delay in filing the appeal and found that the Commissioner of Income Tax exceeded jurisdiction by canceling the registration of the trust based on grounds not mentioned in the show cause notice. Consequently, no substantial questions of law arose, leading to the dismissal of the appeal.</description>
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      <description>The appeal was dismissed as the court upheld the Income Tax Appellate Tribunal&#039;s decision to grant relief to the appellant trust. The court allowed the condonation of delay in filing the appeal and found that the Commissioner of Income Tax exceeded jurisdiction by canceling the registration of the trust based on grounds not mentioned in the show cause notice. Consequently, no substantial questions of law arose, leading to the dismissal of the appeal.</description>
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