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2015 (10) TMI 1456 - ITAT CHENNAIRegistration under section 12AA(3) cancelled - Commissioner of Income-tax's order has been passed ex parte - The assessee submits not to have received the Commissioner of Income-tax's notice proposing cancellation of registration. He has proceeded to cancel its registration for non-filing of return -- Held that:- A perusal of section 12AA(3) makes it clear that such a power can be exercised only if the concerned charitable trust's or institution's activities not genuine or are not been carried out in accordance with its objects as the case may be. Needless to say, non-filing of a return does not find a mention as a cause for cancellation of section 12AA registration. We make it clear that we are dealing with a tax statute wherein the powers of the Revenue have to be literally interpreted. The Revenue fails to quote any case law widening scope of section 12AA(3) in facts of the case. Therefore, we reject the assessee's technical argument of non-service of notice and reverse the Commissioner of Income-tax's order on this legal aspect itself. - Decided in favour of assessee.
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