Commissioner cannot cancel exemption certificate granted u/s. 80G without Show Cause Notice

HIGH COURT OF KARNATAKA Commissioner of Income-tax versus Rajasthan Jain Charitable Trust IT Appeal No. 5002 OF 2012 JANUARY  8, 2013 JUDGMENT H.N. Nagamohan Das, J. The Income Tax Department is before this Court in this appeal filed under Section 260A of the Income-tax Act, 1961 (for short the Act). Though this Court vide order dated 20.03.2012 framed four questions of law for consideration and decision we are of the opinion that the following two questions of law raised in the memorandum of appeal requires reconsideration in this appeal. The said two questions of law are as...