Set of provisions on which trust registration was granted cannot be taken as base for cancelling the same registration

Sri. Ramjanki Tapovan Mandir Vs CIT (Exemptions) (Jharkhand High Court)

Jharkhand High Court held that once registration has been granted under section 12AA after satisfying about genuineness of the activities of the Trust, the same cannot be cancelled on the basis of the same set of provisions of the Trust.

Facts-

The instant Appeal was admitted by this Hon’ble Court vide order dated 17.02.2021 and following substantial questions of law were framed –

(1) Whether the registration once granted under Section 12AA of the Income Tax Act, 1961 could be cancelled on the basis of same set of provision of the Trust which were examined earlier?

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