In the result ground of the appeal in the instant appeal of the assessee are allowed
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023
Charitable Trust vide para 7.2 (v) (at PN 48 of PB) that if the activity was never doubted nor the application of fund was ever doubted, cancellation of registration would not be justified. 8. Registration cancelled by Id. Pr. CIT relying solely on the statement recorded u/s 133A. There is absolutely no corroborative material on record. Statement recorded us 133A