https://www.taxtmi.com/caselaws?id=462270 ITAT Mumbai held that denial of exemption under section 11 was unjustified when based solely on cancelled registration under section 12AA(3). The AO failed to establish any violation of sections 11 or 13 provisions. Since the CIT(Central)-1 Mumbai's order cancelling registration under section 12AA(3) was set aside and original registration restored, the sole ground for denying section 11 exemption ceased to exist. The tribunal decided in favor of the assessee, allowing the exemption claim. en-us Wed, 20 Oct 2021 00:00:00 +0530 Fri, 06 Jun 2025 19:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462270 ITAT Mumbai held that denial of exemption under section 11 was unjustified when based solely on cancelled registration under section 12AA(3). The AO failed to establish any violation of sections 11 or 13 provisions. Since the CIT(Central)-1 Mumbai's order cancelling registration under section 12AA(3) was set aside and original registration restored, the sole ground for denying section 11 exemption ceased to exist. The tribunal decided in favor of the assessee, allowing the exemption claim. Case-Laws Income Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462270