Section 12AA Registration cannot be cancelled unless CIT / Pr. CIT satisfied that  activities of such trust or institution are not genuine

St. Michaels Educational Association Vs CIT (Patna High Court)

This Miscellaneous Appeal filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) is directed against the order dated 22.07.2015 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in Appeal Case No. ITA No. 141/Pat/2012, whereby the appeal of the appellant has been dismissed and the order passed by the Commissioner of Income Tax I, Patna dated 28.06.2012 whereby the registration of the appellant under Section 12AA of ‘the Act’ has been

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