2017 (7) TMI 920

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....Appellant Mr. Mandar Vaidya a/w. Mr.Kalpesh S. Turalkar for the Respondent ORDER Per Court 1] The Commissioner cancelled the registration of the Respondent invoking its power under Section 12AA(3) of the Income Tax Act, 1961 (in short "the Act"). 2] Mr.Singh, the learned counsel submits that notice was issued to the Assessee by the Commissioner for withdrawing registration granted t....

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....ed at erroneous conclusion. 3] The learned counsel for the Respondent submits that the Tribunal has rightly considered the provisions of Section 12AA(3) of the Act. The Commissioner has nowhere given a finding that activity of the Respondent is not genuine activity or the activity of the Respondent is not being carried out in accordance with the object of the institution. The learned counsel fu....