Commissioner of Income Tax's Cancellation of Section 10(23C) Registration Overturned Due to Lack of Violations by Assessee.

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....Registration u/s 10(23C) - CIT cancelled the registration - it is established that the occurrence of one or more ‘specified violations’ is sine qua non for cancellation of registration. Since the assessee did not commit any specified violation, we are satisfied that the impugned order, cancelling the registration, is untenable. The same is, therefore, overturned. - AT....