Dismissing the appeal of the Revenue the Court held that cancellation of registration is not valid on the ground which was not contained in show cause notice. Order of Tribunal is affirmed.
CIT v. Guru Nanak Education Trust (2022) 286 Taxman 350/ 210 DTR 297/ 286 Taxman 350 (Cal.)(HC)
S. 12AA : Procedure for registration-Trust or institution-Cancellation of registration is not valid on the ground which was not contained in show cause notice [S. 115BBC]