https://www.taxtmi.com/caselaws?id=786251 Cancellation of a trust's registration was challenged on whether the activities amounted to a "Specified Violation" under the Explanation to section 12AB(4), distinguishing non maintenance of books for business incidental activity (clause b) from lack of genuineness of activity (clause e). Tribunal found the cancellation rested on clause (b) without giving an opportunity of hearing; additional evidence was admitted because the assessee could not earlier file it absent a show cause notice. The impugned order was set aside and the matter remanded to the adjudicating officer for de novo consideration of admitted evidence; appeal partly allowed for statistical purposes. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786251 Cancellation of a trust's registration was challenged on whether the activities amounted to a "Specified Violation" under the Explanation to section 12AB(4), distinguishing non maintenance of books for business incidental activity (clause b) from lack of genuineness of activity (clause e). Tribunal found the cancellation rested on clause (b) without giving an opportunity of hearing; additional evidence was admitted because the assessee could not earlier file it absent a show cause notice. The impugned order was set aside and the matter remanded to the adjudicating officer for de novo consideration of admitted evidence; appeal partly allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786251