https://www.taxtmi.com/caselaws?id=754927 Calcutta HC upheld ITAT's decision favoring the assessee in a section 12AA(3) registration cancellation case. The court found that CIT(E) failed to record findings disbelieving the trust's fund application toward its objects. The assessee provided detailed fund application and donation receipts, which ITAT reproduced. Revenue treated corpus donations from SHGPH as general donations without examining alleged brokers or disproving legitimate donations. ITAT's factual findings were based on relevant evidence, showing no illegality or perversity warranting interference. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 10 Jun 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754927 Calcutta HC upheld ITAT's decision favoring the assessee in a section 12AA(3) registration cancellation case. The court found that CIT(E) failed to record findings disbelieving the trust's fund application toward its objects. The assessee provided detailed fund application and donation receipts, which ITAT reproduced. Revenue treated corpus donations from SHGPH as general donations without examining alleged brokers or disproving legitimate donations. ITAT's factual findings were based on relevant evidence, showing no illegality or perversity warranting interference. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754927