https://www.taxtmi.com/caselaws?id=430394 Cancellation of registration under section 12AA(3) is justified where the record indicates that an 's activities are not genuine or are not being carried out in accordance with its stated objects. The material relied upon in this note includes a Government notification treating the assessee and its associates as an unlawful association under the Unlawful Activities (Prevention) Act, which was viewed as supporting inconsistency between declared objects and actual functioning. On that basis, the continued registration was treated as unsustainable and the challenge failed. en-us Mon, 14 Nov 2022 00:00:00 +0530 Fri, 18 Nov 2022 10:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430394 Cancellation of registration under section 12AA(3) is justified where the record indicates that an 's activities are not genuine or are not being carried out in accordance with its stated objects. The material relied upon in this note includes a Government notification treating the assessee and its associates as an unlawful association under the Unlawful Activities (Prevention) Act, which was viewed as supporting inconsistency between declared objects and actual functioning. On that basis, the continued registration was treated as unsustainable and the challenge failed. Case-Laws Income Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430394