RAMJANKI TAPOVAN MANDIR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The instant Appeal has been preferred by the Appellant being aggrieved by the order dtd. 30/10/2019 passed in ITA No. 332/RAN/2018 by Income Tax Appellate Tribunal, Ranchi Bench, Ranchi (for short 'ITAT'), wherein the order passed by Respondent-Commissioner of Income Tax (Exemption), Ranchi dtd. 4/9/2018 cancelling registration of the Appellant under Sec. 12AA of the Income Tax Act, 1961 (for short 'I.T. Act') has been upheld.

(3.) The instant Appeal was admitted by this Hon'ble Court vide order dtd. 17/2/2021 and following substantial questions of law were framed:-