No cancellation of registration u/s 12AA(3) since inception in absence of cogent material

Gian Sagar Educational & Charitable Trust Vs ACIT (ITAT Delhi)

Conclusion: Order of the PCIT cancelling the registration since inception, u/s 12AA(3) was legally not valid as no material was being referred by PCIT and its applicability to any of the provisions of Section 2(15) and/or Sectio

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