Dismissing the appeal of the revenue the Court held that , in the absence of any cogent material or evidence to establish any violation of provisions of S. 12AA(3),cancellation of registration retrospectively is held to be not justified .
CIT v. Rama Educational Society ( 2018) 99 taxmann.com 281/ 259 Taxman 369 ( All) (HC) Editorial: SLP is granted to the revenue , CIT v. Rama Educational Society ( 2018) 259 Taxman 368 (SC)
S. 12AA : Procedure for registration –Trust or institution- In the absence of any cogent material or evidence to establish any violation of provisions of S. 12AA(3),cancellation of registration retrospectively is held to be not justified [ S.11, 12AA(3) ]