Allowing the appeal of the revenue the Court held that , Appellate Tribunal remanded the matter for grant of opportunity to assessee to cross examine representative of donor. High Court quashing cancellation of registration on the ground that single instance of bogus donation cannot be the sole ground for cancellation of registration. Order of High Court is set aside and directed the Commissioner to decide on merits. (Note. Judgment of calcutta High Court is printed (2019) 411 ITR 236 (Cal.) (HC)
CIT v. Jagannath Gupta Family Trust. (2019) 411 ITR 235/ 307 CTR 1/ 174 DTR 305 / 262 Taxman 313(SC)
S. 12AA : Procedure for registration–Trust or institution-Bogus donation–Appellate Tribunal remanded the matter for grant of opportunity to assessee to cross examine representative of donor -High Court quashing cancellation of registration on the ground that single instance of bogus donation cannot be the sole ground for cancellation of registration- Order of High Court is set-aside and directed the Commissioner to decide on merits. [S. 12AA(3), 80G(5) (vi)]