CIT Oversteps Authority: Unilateral Condition Imposed u/s 12AA(3) for Charitable Trust Registration Cancellation Challenged.

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....Cancellation of registration granted to a Charitable Trust u/s 12A - The CIT by his own motion added one more condition in section 12AA (3) that the object of the assessee, Agra Development Authority is not charitable as per amended provisions of section 2(15) for which the CIT is not empowered to add such own condition in the statute - AT....