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2018 (5) TMI 640 - HC - Income TaxCancellation of Registration u/s 12AA(3) - Tribunal set aside the cancellation - Held that:- In the present facts, we find that the Tribunal has rendered a finding of fact that the respondent is not carrying on any activity in the nature of trade, commerce or business to be hit by the proviso to Section 2(15) of the Act. This finding of fact has not been shown to be perverse in any manner. Thus, in the present facts, the question for consideration does not give rise to a question of law. Question stands concluded by the decision of this Court in North Indian Association (2017 (3) TMI 37 - BOMBAY HIGH COURT) and Khar Gymkhana (2016 (6) TMI 489 - BOMBAY HIGH COURT) against the Revenue.
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