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TMI Blog2015 (10) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... say, non-filing of a return does not find a mention as a cause for cancellation of section 12AA registration. We make it clear that we are dealing with a tax statute wherein the powers of the Revenue have to be literally interpreted. The Revenue fails to quote any case law widening scope of section 12AA(3) in facts of the case. Therefore, we reject the assessee's technical argument of non-service of notice and reverse the Commissioner of Income-tax's order on this legal aspect itself. - Decided in favour of assessee. - I.T.A. No.2778/Mds/2014 - - - Dated:- 27-2-2015 - SHRI A.MOHAN ALANKAMONY SHRI S.S. GODARA, JJ. For the Appellant : Shri. J. Prabhakar, C.A For the Respondent : Shri. Pradmod Nangia, IRS, CIT ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above trust requiring to state the reasons for non-filing return of income of the trust. Further, the trust was also requested to file the receipts and payments and income and expenditure statement account and balance sheet for all assessment years for which returns of income were not filed upto assessment year 2014-15 before September 15, 2014. It is also mentioned in that letter that, in case no reply is received and no information is furnished by the trust within the date mentioned, it would be presumed that trust does not have any objection for withdrawing the grant of registration under section 12AA of the Income-tax Act, 1961. The above letter has been sent through registered post to the address which was given, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration. He has proceeded to cancel its registration for non-filing of return. A perusal of section 12AA(3) makes it clear that such a power can be exercised only if the concerned charitable trust's or institution's activities not genuine or are not been carried out in accordance with its objects as the case may be. Needless to say, non-filing of a return does not find a mention as a cause for cancellation of section 12AA registration. We make it clear that we are dealing with a tax statute wherein the powers of the Revenue have to be literally interpreted. The Revenue fails to quote any case law widening scope of section 12AA(3) in facts of the case. Therefore, we reject the assessee's technical argument of non-servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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