Court :
Supreme Court of India
Brief :
In Commissioner of Income Tax (Exemptions), Kolkata v. Batanagar Education and Research Trust [Civil Appeal No. 4451 of 2021], the Commissioner of Income Tax (Exemptions), Kolkata ('the Appellants') and the Tribunal had directed for cancellation of the registration of Batanagar Education and Research Trust ('the Respondents') under Section 12AA of the Income Tax Act, 1961 ('IT Act') after a survey was conducted on School of Human Genetics and Population Health, Kolkata wherein it was observed that the Respondents were receiving bogus donations from the respective entity.
Citation :
Civil Appeal No. 4451 of 2021
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