Allegations per se cannot be ground for cancellation of Trust registration

Last Hour Ministry Vs CIT (Exemptions) (ITAT Cochin)

A perusal of the order cancelling registration wherein various reasons have been given as mentioned earlier apparently show that these reasons would at best give rise to violations u/s.13(1)(c) and 13(1)(d) of the Act which would result in additions in the assessment and re­assessment. Such violations, if any to be assessed as income taxable at the marginal rate.

A perusal of the provisions of Section 12AA(4) shows that the cancellation

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