TMI Blog2018 (3) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... corded 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 orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has restored it. The questions of law sought to be answered are hereunder:- 1. Whether the Hon'ble Income Tax Appellate Tribunal was justified in law in holding that for canceling registration u/s. 12AA (3) evidence of breach of requirement is necessary for all the years involved when Section 12AA (3) of the Income Tax Act, 1961 does not provide for any such requirement ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding that from a perusal of the show cause notice, which was issued on 29.01.2009 it appears that the entire proceedings have been initiated on the basis of doubts. A portion of the show cause notice is quoted hereunder:- A prima-facie case is made out against the Society raising serious doubts regarding genuineness of the activities of the society. Hence, it is proposed that the registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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