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2018 (3) TMI 1668 - HC - Income TaxRegistration of assessee u/s 12A cancelled - genuineness of the activities of the society - activities of the assessee were not being carried on in accordance with the provisions required to be fulfilled under Section 12A - Held that:- After examining the matter at length recorded a finding of fact that since there was no cogent material or evidence to establish any violation of the provisions of Section 12AA(3) of the Act the cancellation of the registration retrospectively was illegal, bad in law and not justified and, therefore, the Tribunal has set it aside. We are of the opinion that there is no error in the conclusion reached by the Tribunal. Hence, the order of the Tribunal is upheld by this Court. The questions of law are answered in favour of the assessee and against the department.
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