https://www.taxtmi.com/caselaws?id=418632 The High Court upheld the Tribunal's decision to quash the Commissioner of Income Tax (Exemption)'s order cancelling the registration of the trust under Section 12AA(3) of the Income Tax Act. The Court found procedural lapses in the Commissioner's order, including failure to provide necessary documents to the assessee and allowing cross-examination. As there was no material evidence supporting the allegations against the trust and the lapses violated principles of natural justice, the cancellation of registration was deemed unjustified. The appeal was dismissed, and the Tribunal's decision was affirmed. en-us Wed, 16 Feb 2022 00:00:00 +0530 Sun, 20 Feb 2022 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418632 The High Court upheld the Tribunal's decision to quash the Commissioner of Income Tax (Exemption)'s order cancelling the registration of the trust under Section 12AA(3) of the Income Tax Act. The Court found procedural lapses in the Commissioner's order, including failure to provide necessary documents to the assessee and allowing cross-examination. As there was no material evidence supporting the allegations against the trust and the lapses violated principles of natural justice, the cancellation of registration was deemed unjustified. The appeal was dismissed, and the Tribunal's decision was affirmed. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418632