Dismissing the appeal of the revenue the Court held that ; during pendency of inquiry registration cannot be cancelled . Order in ITO v. Emmanuel Bible Institute Samiti (2011) 11 ITR (Trib.) 593 (Jaipur) is affirmed.
CIT v. Emmanuel Bible Institute Samiti. (2019) 410 ITR 518/ 264 Taxman 42 (Mag.) (Raj)(HC) Editorial : SLP of revenue is dismissed CIT v. Emmanuel Bible Institute Samiti (2018) 407 ITR 19 ( St)
S. 12AA : Procedure for registration –Trust or institution-High Court directing inquiry allegations regarding irregularities committed by charitable institution – During pendency of inquiry registration cannot be cancelled. [S. 11]