https://www.taxtmi.com/caselaws?id=313094 ITAT Hyderabad allowed the appeal and remitted the matter back to DIT (E) after finding violation of natural justice principles. The DIT (E) had cancelled the registration under section 12AA(3) retrospectively for commercial cricket activities without providing adequate opportunity to the assessee to explain issues that were not raised in the show cause notice or during personal hearing. The tribunal held that before cancelling registration, the DIT (E) must communicate all factors that allegedly changed the assessee's charitable nature and provide fair opportunity for explanation. The appeal was allowed for statistical purposes. en-us Wed, 26 Mar 2014 00:00:00 +0530 Sat, 23 Mar 2024 07:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313094 ITAT Hyderabad allowed the appeal and remitted the matter back to DIT (E) after finding violation of natural justice principles. The DIT (E) had cancelled the registration under section 12AA(3) retrospectively for commercial cricket activities without providing adequate opportunity to the assessee to explain issues that were not raised in the show cause notice or during personal hearing. The tribunal held that before cancelling registration, the DIT (E) must communicate all factors that allegedly changed the assessee's charitable nature and provide fair opportunity for explanation. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313094