https://www.taxtmi.com/caselaws?id=470951 Revision of the assessment to tax voluntary contributions and earlier accumulations rested entirely on cancellation of the trust's registration and consequent denial of exemption. Restoration of the registration removed the basis for revision, rendering the revisionary action unsustainable. The assessment had already denied the claimed exemption and had attained finality. The revision order was therefore cancelled in favour of the assessee. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 14 Aug 2026 14:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470951 Revision of the assessment to tax voluntary contributions and earlier accumulations rested entirely on cancellation of the trust's registration and consequent denial of exemption. Restoration of the registration removed the basis for revision, rendering the revisionary action unsustainable. The assessment had already denied the claimed exemption and had attained finality. The revision order was therefore cancelled in favour of the assessee. Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470951