Allowing the appeal of the assessee the Court held that ; Cancellation notice having been issued on 06.03.2012, it did not suffer from any jurisdictional error. Matter was remanded to Tribunal to decide the issue on merits .
ACIT v. Agra Development Authority (2018) 407 ITR 562 / 163 DTR 121/ 302 CTR 308 (All)(HC)
S. 12A : Registration –Trust or institution- Cancellation notice having been issued on 6.03.2012, it did not suffer from any jurisdictional error. Matter was remanded to Tribunal to decide the issue on merits .[ S.2(15)]