CIT(E) v. Nawal Kishore Kejriwal Charity Trust (2022) 444 ITR 532/ 214 DTR 276 / 327 CTR 453(Cal.)(HC)

S. 12AA : Procedure for registration-Trust or institution-Corpus donation of funds to another charitable trust-In One Accounting Year-Registration could not be cancelled. [S. 2(15), 11]

Dismissing the appeal of the Revenue the court held that the Tribunal had examined the facts of the case and pointed out that the activities of the assessee had not been doubted in all these years. The activities were duly accepted to be charitable by the Revenue and the Revenue failed to bring anything on record to controvert the submission made by the assessee. The CIT (E) was satisfied with the genuineness of the activities and granted registration to the assessee and before the Tribunal the activities of the assessee had not been doubted except by stating that corpus donation was given by the assessee to the other trust that too during only one AY.2006-07. The cancellation of the registration was not valid. (AY. 2006-07)