https://www.taxtmi.com/caselaws?id=457071 ITAT Lucknow dismissed the appeal challenging cancellation of registration under section 12AA. The tribunal held that the assessee did not approach with clean hands and engaged in non-genuine activities violating section 12AA(3). The assessee violated section 13(1)(c) and was consequently hit by section 12AA(4)(a) read with section 13(1)(c)(ii). Additionally, non-compliance with IT Act provisions including failure to file returns under section 139 resulted in violation of section 12AA(4)(b). The registration cancellation was upheld. en-us Thu, 31 Aug 2023 00:00:00 +0530 Wed, 04 Sep 2024 20:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457071 ITAT Lucknow dismissed the appeal challenging cancellation of registration under section 12AA. The tribunal held that the assessee did not approach with clean hands and engaged in non-genuine activities violating section 12AA(3). The assessee violated section 13(1)(c) and was consequently hit by section 12AA(4)(a) read with section 13(1)(c)(ii). Additionally, non-compliance with IT Act provisions including failure to file returns under section 139 resulted in violation of section 12AA(4)(b). The registration cancellation was upheld. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457071