https://www.taxtmi.com/caselaws?id=300968 The Tribunal concluded that the cancellation of the registration under section 12AA(3) of the Income Tax Act was not justified. The assessee's activities were found to be genuine and aligned with its objectives. The lack of opportunity for cross-examination and absence of direct evidence against the trust were highlighted as procedural lapses. Consequently, the Tribunal allowed the appeal, quashing the cancellation order and reinstating the registration of the assessee trust. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 05 Mar 2022 10:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300968 The Tribunal concluded that the cancellation of the registration under section 12AA(3) of the Income Tax Act was not justified. The assessee's activities were found to be genuine and aligned with its objectives. The lack of opportunity for cross-examination and absence of direct evidence against the trust were highlighted as procedural lapses. Consequently, the Tribunal allowed the appeal, quashing the cancellation order and reinstating the registration of the assessee trust. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300968