← All Phrases

“cancellation of registration”

Charitable TrustsSection 12AB(4)Section 12AB(4)447 judgments

The decision most relied on for cancellation of registration is Ahmedabad Urban Development Authority v. ACIT (396 ITR 323), cited in 108 judgments on BharatTax.

Leading authorities on cancellation of registration

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Lucknow Development Authority
265 CTR 433 · 2014 · High Court
52
citing judgments

Funds over which a Development Authority has no control, being used as per State Government directions, are not taxable in its hands. Registration under section 12A is also not conclusive, allowing revenue authorities to examine exemption claims under sections 11 to 13 and cancel registration under section 12AA(3).

CIT v. Batanagar Education
129 Taxmann.com 30 · 2021 · Supreme Court
39
citing judgments

Cancellation of registration under Sections 12AA and 80G of the Income-tax Act is justified when a trust misuses its status by returning substantial donations in cash to donors.

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior
403 ITR 1 · 2018 · Supreme Court
39
citing judgments

The power to cancel registration granted to a trust is not an implied power under the General Clauses Act and requires express legislative provision. An express power to cancel registration was introduced later via amendment.

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Welham Boys' School Society v. CBDT
285 ITR 74 · 2006 · High Court
36
citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

DIT (Exemptions) v. Mool Chand Khairati Ram Trust
339 ITR 622 · 2011 · High Court
31
citing judgments

The order of the Commissioner of Income Tax (CIT) passed under Section 12A of the Income Tax Act is quasi-judicial in nature. Prior to October 1, 2004, there was no express provision in the Act granting the CIT the power to cancel registration.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

Judgments citing cancellation of registration

JCIT (OSD)(E) Circle-2(1), New Delhi vs. Saffron Educational Trust, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1551/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 11Section 13Section 13(1)(c)Section 13(1)(d)Section 143(1)Section 143(3)Section 3

that this transaction was not a genuine transaction, he should have approached the Commissioner/ Principle Commissioner / Director / Pr. Director of Income Tax for cancellation of registration, as it was a matter of relevance for all the assessment years, as per his findings but no such action was taken; that thus

Disha Education Society, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

department itself has accepted that the assessee’s activities are genuine, the cause for invoking provisions of section 10AA(3), effecting the cancellation of registration u/s 12A becomes nullified and therefore, considering the explanations and decisions in favour of various donors allegedly involved in the transactions of bogus donations ... reiterated their submissions as discussed in ITA No. 32/RPR/2019 in that forgoing paras. 17. We have considered rival submissions since the cancellation of registration u/s 12A is restored by us in terms our observations hereinabove, in ITA No. 32/RPR/2019, we are of the considered view that since, the provisional registration

Jammat-E-Islami Hind, New Delhi vs. CIT(Exemption), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2023[-]Status: DisposedITAT Delhi20 Nov 2023

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: Na Jammat-E-Islami Hind, Vs Cit (Exemptions), D-321, Dawat Nagar, New Delhi. Abul Fazal Enclave, Jamia Nagar, New Delhi – 110 025. Pan: Aaatj3324L (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By : Shri Waseem Arshad, Cit, Dr Date Of Hearing : 09.11.2023 Date Of Pronouncement : 20.11.2023

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Shri Waseem Arshad, CIT, DR
Section 12ASection 148Section 292B

That having regard to the facts and circumstances of the case, the action of Ld. CIT(E) in passing the impugned order for cancellation of registration u/s 12AB(4) of the Income Tax Act, 1961, dated 31.03.2023 is illegal, bad in law, inter alia, for the reason that the said ... 19/2019 dated 14.08.2019. 2. That in any case and in any view of the matter, the passing of the impugned order for cancellation of registration u/s 12AB(4) dated 31.03.2023 is illegal, bad in law and the same is not sustainable on various legal and factual grounds. Since the above

Inder Chand Bajaj, Delhi vs. DCIT, Central Circle-32, Delhi

In the result, the appeal of the assessee is allowed

ITA 2872/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2023AY 2015-16

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2015-16 Inder Chand Bajaj (Huf), Vs Dcit, Ae-17, 2Nd Floor, Central Circle-32, Tagore Garden, Delhi. Delhi – 110 027. Pan: Aaahb6564N (Applicant) (Respondent) Assessee By : Shri Ved Jain, Adv. & Ms Uma Upadhyay, Ca Revenue By : Shri Waseem Arshad, Cit, Dr Date Of Hearing : 09.11.2023 Date Of Pronouncement : 20.11.2023

For Appellant: Shri Ved Jain, Adv. &For Respondent: Shri Waseem Arshad, CIT, DR
Section 12ASection 148Section 153CSection 292B

material on record, it comes up that there is no denial of ld. DR to the fact that the impugned order for cancellation of registration u/s 12AB(4) of the Act dated 31.03.2023 does not bear the DIN number. The binding effect to Circular and subsequent act of DIN generation

Prayas Juvenile Aid Centre, New Delhi vs. CIT (Exemption), New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1595/DEL/2023[2016-17]Status: DisposedITAT Delhi09 Nov 2023AY 2016-17

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2016-17 Prayas Juvenile Aid Centre Cit(Exemption) 59, Tuglakabad Institution New Delhi Area, New Delhi Vs. Pan No.Adspj0736H (Appellant) (Respondent) Appellant By Sh. Gaurav Kalra, Ca Respondent By Sh. P.N. Barnwal, Cit Dr Date Of Hearing: 09/11/2023 Date Of Pronouncement: 09/11/2023 Order Per N. K. Billaiya, Am: This Appeal By The Assessee Is Preferred Against The Order Of The Cit(Exemption), Delhi Dated 31-03-2023 Pertaining To A.Y.2016-17. 2. The Grievance Of The Assessee Read As Under :- 1. The Learned Ctt (Exemption) Passed The Order Under 15Th Proviso To Section 1023Ck) Nor Cancellation Of Registration Us 1023Cxis) Of The Income Tax Act Without Considering The Facts & Circumstances Of The Case & Without Giving Any Opportunity Of Being Heard Which Is Against The Natural Justice. 2. The Learned Ctt (Exemption) Also Erred In Cancelling The Exemption Us 1023Chny Of The Income Tax Act With Retrospective Effect From Ay 2016-17. 3. The Appellant Craves Leave To Add, Amend, Alter Or Forgo Any Grounds Of Appeal Either Before Or At The Time Of Hearing Of The Appeal.

Section 10Section 102

grievance of the assessee read as under :- 1. The learned CTT (Exemption) passed the order under 15th proviso to Section 1023CK) Nor cancellation of registration us 1023Cxis) of The Income Tax Act without considering the facts and circumstances of the case and without giving any opportunity of being heard which

C-Det Explosive Industries Pvt. Ltd, Nagpur vs. D.C.I.T, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 312/NAG/2019[2014-15]Status: DisposedITAT Nagpur30 Oct 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the registration certificate granted under Section 12A of the Act. Second, the order passed under Section 12A by the CIT is a quasi judicial order and being quasi judicial in nature ... Edition by G.P. Singh page 893). 26. ………… 27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting sub-Section (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2

C-Det Explosive Industries Pvt. Ltd, Nagpur vs. D.C.I.T, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 311/NAG/2019[2013-14]Status: DisposedITAT Nagpur30 Oct 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the registration certificate granted under Section 12A of the Act. Second, the order passed under Section 12A by the CIT is a quasi judicial order and being quasi judicial in nature ... Edition by G.P. Singh page 893). 26. ………… 27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting sub-Section (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2

C-Det Explosive Industries Pvt.Ltd., Nagpur vs. Dy. Commissioner of Income Tax, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 310/NAG/2019[2012-13]Status: DisposedITAT Nagpur30 Oct 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the registration certificate granted under Section 12A of the Act. Second, the order passed under Section 12A by the CIT is a quasi judicial order and being quasi judicial in nature ... Edition by G.P. Singh page 893). 26. ………… 27. It is not in dispute that an express power was conferred on the CIT to cancel the registration for the first time by enacting sub-Section (3) in Section 12AA only with effect from 01.10.2004 by the Finance (No.2

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer Ward- (Exemptions), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 163/ASR/2020[2013-14]Status: DisposedITAT Amritsar20 Sept 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer Ward- (Exemptions)), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 162/ASR/2020[2012-13]Status: DisposedITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer Ward ( Exemptions), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 161/ASR/2020[2011-12]Status: DisposedITAT Amritsar20 Sept 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

M/S Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. Income Tax Officer (Exemptions), Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 27/ASR/2017[2007-08]Status: DisposedITAT Amritsar20 Sept 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

Ram Saran Dass Kishori Lal Charitable Trust, Amritsar vs. The Income Tax Office, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 230/ASR/2015[2005-06]Status: DisposedITAT Amritsar20 Sept 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

Sh. Ram Saran Dass Kishori Lal, Amritsar vs. The Income Tax Officer, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 275/ASR/2014[2006-07]Status: DisposedITAT Amritsar20 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

Sh. Ram Sharan Dass, Amritsar vs. The Joint Commissioner of Income-Tax, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order ... acted bona fide and could not visualize positive income for the year when no proceedings were pending at the relevant time and the cancellation of registration by the worthy CIT was done retrospectively much after the end of the financial year on 31- 12-2008. The judgment of honourable Punjab

Shri Chandraprabh Charitable Sanstha, Jaipur vs. ITO, Exemption Ward 1, Jaipur

In the result, appeal of the assessee in ITA No

ITA 364/JPR/2023[2019-20]Status: DisposedITAT Jaipur18 Aug 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 363 & 364/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 Shri Chandraprabh Charitable Sanstha, Shree Digamber Jain Mandir Campus, Durgapura, Jaipur cuke Vs. Income Tax Officer Exemption Ward-01, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGTS 7441 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.), Shri Ruchika Sogani (Adv.) jk

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 11Section 142(1)Section 143(2)Section 143(3)Section 270ASection 57

that, the CIT(Exemption), Jaipur vide order under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 dated 16.02.2019 had already cancelled the registration of the trust. Despite the cancellation of registration, the assessee still filed its ITR in form 7 Shri Chandraprabh Charitable Sanstha

Shri Chandraprabh Charitable Sanstha, Jaipur vs. ITO, Exemption Ward 1, Jaipur

In the result, appeal of the assessee in ITA No

ITA 363/JPR/2023[2019-20]Status: DisposedITAT Jaipur18 Aug 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 363 & 364/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 Shri Chandraprabh Charitable Sanstha, Shree Digamber Jain Mandir Campus, Durgapura, Jaipur cuke Vs. Income Tax Officer Exemption Ward-01, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGTS 7441 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.), Shri Ruchika Sogani (Adv.) jk

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 11Section 142(1)Section 143(2)Section 143(3)Section 270ASection 57

that, the CIT(Exemption), Jaipur vide order under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 dated 16.02.2019 had already cancelled the registration of the trust. Despite the cancellation of registration, the assessee still filed its ITR in form 7 Shri Chandraprabh Charitable Sanstha

The DCIT1(1), Indore vs. Shri Ravi Arora, Indore

ITA 212/IND/2020[2011-12]Status: DisposedITAT Indore31 Jul 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

Section 143(2)Section 143(3)Section 40A(3)Section 68

treated the capital gain declared by assessee as non-genuine precisely for the reason that there was some order of SEBI cancelling the registration of M/s Eden Financial Services. Ld. AR submitted that firstly the assessee is neither aware of cancellation of registration of M/s Eden Financial Services ... submission as well as contention that the order of SEBI, if any, was never confronted to assessee. He submitted that the cancellation of registration could be for hundred and one reasons and nobody is aware of exact reason, then how can it be a basis for denying genuineness of asessee

Heart Foundation of India, Mumbai vs. Principle Commissioner of Income Tax-Central, Pune

The appeal of the assessee is allowed

ITA 1524/MUM/2023[2023-24]Status: PendingITAT Mumbai27 Jul 2023AY 2023-24

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 12ASection 143(3)

Pune. The assessee made its submissions before the PCIT. However, the PCIT did not accept the submissions of the assessee and proceeded to cancel the registration of the trust with effect from AY. 2016-17. 3. The assessee is in appeal before the Tribunal against the retrospective cancellation of registration ... with retrospective effect. The 3 ITA 1524/Mum/2023 Heart Foundation of India assessee also raised an additional ground contending the jurisdiction of PCIT to cancel the registration. The relevant additional ground reads as under:- ―1. On facts and circumstances of the case and in law, the Ld. Principal Commissioner of Income

Brahman Mahasangh Dombivali, Thane vs. CIT Exemption, Pune

In the result both the appeals filed by the assessee are allowed

ITA 503/MUM/2023[2022-23]Status: DisposedITAT Mumbai12 Jun 2023AY 2022-23

Bench: Shri Viakas Awasthy & Shri Gagan Goyal & Brahman Mahasangh Dombivali C/O- Mr. Pradnyesh Arun Prabhughate, Ushakal, Nityhanand Society, Devi Chowk, Shastri Nagar, Dombivali(W) Maharashtra-421202 Pan: Aaetb0316L ...... Appellant Vs. Cit(Exemp) R. No. 322, 3Rd Floor, Ito, Pmt Building, Shankar Seth Road, Pune-411037 ..... Respondent

For Appellant: NoneFor Respondent: Shri Jagdish Jangid, Ld. CIT-DR
Section 12A

restore its registration u/s. 12A (1) and 80G (5) respectively. 5. We have gone through the provisional registration certificate, form 10AD (order for cancellation of registration) and submissions of the assessee along with audited financials filed before us. For sake of clarity and ready reference we are re-producing herein