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2017 (9) TMI 973 - HC - Income TaxRenewal of approval under Section 80G denied - cancelling the registration under Section 12A - proof of charitable activities - Held that:- Once the Tribunal has followed the orders on facts for the prior assessment years and on both counts agreed with the assessee that there is no violation of the Capitation Fee Act, nor the institutions are carrying on their activities on commercial lines, then, we do not think that the Commissioner was justified in cancelling the registration under Section 12A of the IT Act. His order has been rightly interfered with. Even in the case of renewal of approval under Section 80G of the IT Act, the Tribunal found that the same observations have been made. Rather, the Commissioner relied upon the cancellation of registration under Section 12A of the IT Act. The Tribunal concluded that once it has assigned cogent and satisfactory reasons for restoring registration under Section 12A, there was no justification for not renewing approval under Section 80G(5) Clause (vi) of the IT Act. These are all factual findings and based on materials on record. We do not think that the appreciation and appraisal of the factual materials by the Tribunal is perverse or vitiated by any error of law apparent on the face on record. - Decided in favour of assessee.
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