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2012 (8) TMI 1004 - ITAT HYDERABADRegistration granted u/s. 12AA cancelled - capitation fee was collected in cash - Held that:- The assessee cannot be considered as a trust engaged in charitable activities. The objects of the trust have been violated in a wholesome manner and the basis on which registration is granted no longer survives or holds good, would call immediate interference by the registration granting authority. In these circumstances, the registration authority cancels the registration. The argument placed before us by learned AR is superficial which cannot be considered. The CIT (Central), Hyderabad considering the entire facts of the case found that there is violation of the provisions of section 2(15) of the Act and the case cannot be called as a trust and it is carrying on the activities in a commercial manner for which registration u/s. 12A cannot be continued. In our opinion, the CIT (Central), Hyderabad has power to cancel the registration granted u/s. 12AA of the Act and considering the facts and circumstances of the case, we confirm the order of the CIT (Central), Hyderabad. - Decided against assessee.
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