Dismissing the appeal of the Revenue the Court held that failure to record how the activities of the Trust is not genuine . Order of cancellation of registration is not valid . Order of Tribunal is affirmed . ( ITAT No. 46 of 2018 dt 26 -4 -2022 )
CIT(E) v. Sanskriti Sagar (2022) The Chamber’s Journal – June -P. 77 ( Cal)( HC)
S. 12AA : Procedure for registration –Trust or institution- Third party statement – Failure to record how the activities of the Trust is not genuine – Order of cancellation of registration is not valid [ S. 12A, 12AA(3), 133A ]
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