2018 (3) TMI 1668

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..... t : Ashish Bansal,S.K. Garg ORDER Heard Sri Gaurav Mahajan, learned Counsel for the department and Sri Ashish Bansal, learned Counsel for the assessee. This is an appeal filed by the department under Section 260A of the Income Tax Act, 1961 against an order of the Tribunal dated 30.12.2009 by which the order passed by the authority registering the assessee under Section 12A of the Income Tax Ac .....

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..... tio decidendi of the above decision ?" The facts of the case are that the CIT passed an order on 28.04.2009 whereby it cancelled the registration of the assessee under Section 12A of the Act retrospectively w.e.f. 01.04.2005 on certain grounds that the activities of the assessee were not being carried on in accordance with the provisions required to be fulfilled under Section 12A of the Act. The .....

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..... and, therefore, the Tribunal has set it aside. In view of the facts and circumstances as discussed by the Tribunal we are of the opinion that there is no error in the conclusion reached by the Tribunal. Hence, the order of the Tribunal is upheld by this Court. The questions of law are answered in favour of the assessee and against the department. The appeal is dismissed as above. No costs.
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