https://www.taxtmi.com/caselaws?id=464604 ITAT HYDERABAD dismissed the Revenue's appeal and restored the assessee's registration under s.12AA w.e.f. 20 Jan 1997, holding the Co-ordinate Bench had correctly set aside DIT(E)'s withdrawal of registration. The Bench found that expenditure lacking bills/vouchers may attract disallowance but does not justify cancellation of registration under s.12AA(3), and that the Revenue's appeal filed prior to the Co-ordinate Bench's decision was not maintainable in light of that ruling. en-us Wed, 25 Oct 2017 00:00:00 +0530 Thu, 06 Nov 2025 16:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464604 ITAT HYDERABAD dismissed the Revenue's appeal and restored the assessee's registration under s.12AA w.e.f. 20 Jan 1997, holding the Co-ordinate Bench had correctly set aside DIT(E)'s withdrawal of registration. The Bench found that expenditure lacking bills/vouchers may attract disallowance but does not justify cancellation of registration under s.12AA(3), and that the Revenue's appeal filed prior to the Co-ordinate Bench's decision was not maintainable in light of that ruling. Case-Laws Income Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464604