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2018 (10) TMI 870 - CALCUTTA HIGH COURTCancellation of registration u/s 12AA(3) - proof of charitable activities - Held that:- On the basis of the evidence and the authorities cited before the adjudicating bodies below, we say that the respondent revenue has not been able to establish the case so as to warrant cancellation of the registration of the appellant trust under section 12AA(3) of the Act. The respondent also has not been able to prove any complicity of the appellant trust in any illegal, immoral or irregular activity of the donors. The order of cancellation of the registration of the trust is set side. The respondent is directed to restore its registration within three weeks of communication of this order.However, this will not bar any action against the appellant in respect of any future activities. - decided in favour of assessee.
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