Dismissing the appeal of the revenue,the Court held that ;cancellation of registration on basis of violation of S.13(1)(c ) of the Act is held to be not valid.Cancellation of registration of Trust under S.12AA(3) of the Act is only in two contingencies, one the activities of the Trust are not genuine or the trust is not being carried out in accordance with the objects of the Trust.
CIT v. Sadguru Narendra Maharaj Sansthan (2018) 165 DTR 101 / 302 CTR 304 (Bom) (HC)
S. 12AA : Procedure for registration –Trust or institution- Cancellation of registration on basis of violation of S.13(1)(c ) of the Act is held to be not valid [ S.11, 13(1)( c) ]