https://www.taxtmi.com/caselaws?id=456371 ITAT Raipur set aside CIT(E)'s order cancelling trust's registration under section 12AA and approval under section 10(23C)(vi). The cancellation was based on alleged bogus donations from three entities, but ITAT found the evidence inadmissible as statements were not supplied to the assessee nor was cross-examination allowed. The department subsequently granted fresh registration under sections 12A(1)(ac)(vi) and 80G(5)(iv) in 2022, indicating acceptance of genuine activities. ITAT directed restoration of both registration and approval, noting no change in trust's activities, bylaws, or objects. en-us Thu, 08 Jun 2023 00:00:00 +0530 Sun, 21 Jul 2024 16:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456371 ITAT Raipur set aside CIT(E)'s order cancelling trust's registration under section 12AA and approval under section 10(23C)(vi). The cancellation was based on alleged bogus donations from three entities, but ITAT found the evidence inadmissible as statements were not supplied to the assessee nor was cross-examination allowed. The department subsequently granted fresh registration under sections 12A(1)(ac)(vi) and 80G(5)(iv) in 2022, indicating acceptance of genuine activities. ITAT directed restoration of both registration and approval, noting no change in trust's activities, bylaws, or objects. Case-Laws Income Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456371