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2017 (9) TMI 1582 - AT - Income TaxWithdrawing approval u/s 80G - cancellation of the registration granted to the assessee u/s 12A - no proof of charitable purposes - Held that:- It is not disputed that the name of the assessee figures in the said list and the fact that SHG & PH has admitted that Donations given by SHG and PH to the Assessee were against cash received from them in Financial Year 2012-13 of a sum of ₹ 1,23,87,550/-. Even at this stage all admissions were by third parties and the same were not binding on the Assessee. However in a survey conducted in the case of the Assessee on 24.8.2015, the Managing Trustee of the Assessee admitted that it gave cash and got back donations. We have already extracted the statement given by the Managing Trustee. Even in the proceedings for cancellation of registration, the Assessee has not taken any stand on all the evidence against the Assessee. Thus the conclusions drawn by the CIT(E) in the impugned order which we have extracted in the earlier part of the order are correct and calls for no interference. It is clear from the evidence on record that the activities of the Assessee were not genuine and hence their registration is liable to be cancelled u/s.12AA(3) of the Act, and was rightly cancelled by the CIT(E) - Decided against assessee.
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