Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being