Court Overturns Section 12AA Cancellation: No Evidence of Non-Genuine Activities by Christian Association in Patna.

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....Cancellation of Registration u/s 12AA - showing it has concern towards the Christians of Patna in the Board’s meeting the association - since there is no satisfaction recorded by the CIT either that the activities of the petitioner was not genuine or that it was not being carried in accordance with the objects for which it was set up, the conclusion drawn by the authorities in the order impugned in reference to the provision of Section 13(1)(b), is a confirmation of perversity....