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Sec. 12AA registration couldn't be cancelled subsequently if there was no change in nature of activities undertaken

January 25, 2020[2020] 113 taxmann.com 235 (Cuttack - Trib.)
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INCOME TAX : Registration granted to an association under section 12AA is required to be continued till nature of its activities change; registration cannot be cancelled on mere fact that assessee-trust earned commercial lease rent exceeding Rs. 25 lakhs

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