Cancellation of registration under Section 12AA on account of bogus donation


Last updated: 07 August 2021

Court :
Cancellation of registration under Section 12AA on account of bogus donation

Brief :
This appeal challenges the judgment and order dated 09-10-2018 passed by the High Court at Calcutta in ITA No.116 of 2018 setting aside (i) the order dated 25.02.2016 passed by Commissioner of Income Tax (Exemption) (“CIT” for short) canceling registration of the respondent Trust (“Trust”, for short) under Section 12AA of the Income Tax Act, 1961 (“the Act” for short); and (ii) the order dated 13.09.2017 passed by the Income Tax Appellate Tribunal (“the Tribunal”, for short) dismissing appeals arising therefrom.

Citation :
CIVIL APPEAL NO.4451 OF 2021

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