https://www.taxtmi.com/caselaws?id=761288 Cancellation of section 12AB registration was held unjustified because no statutory ground, adverse material, or disqualifying use of income was recorded, and the withdrawal also lacked proper observance of natural justice. The assessee's Form 10AB seeking prior approval for change in objects was wrongly rejected because the application was made before any change was effected, the revised trust deed and Charity Commissioner's order were on record, and the matter required fresh consideration on its merits after a reasonable hearing. The cancellation was vacated and the approval application was remanded for reconsideration. en-us Tue, 04 Jun 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761288 Cancellation of section 12AB registration was held unjustified because no statutory ground, adverse material, or disqualifying use of income was recorded, and the withdrawal also lacked proper observance of natural justice. The assessee's Form 10AB seeking prior approval for change in objects was wrongly rejected because the application was made before any change was effected, the revised trust deed and Charity Commissioner's order were on record, and the matter required fresh consideration on its merits after a reasonable hearing. The cancellation was vacated and the approval application was remanded for reconsideration. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761288