Cancellation of registration : Violation committed by assessee trust in assessment year 2021-22 could not be basis of cancelling section 12AB registration for assessment year 2022-23 to assessment year 2026-27, as each year is to be considered independently – Islamic Academy of Education v. Principal Commissioner of Income-tax, (Central), Bengaluru – [2024] 160 taxmann.com 217 (Bangalore – Trib.)
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