This is evident from the answers given to the questionnaire by the managing Trustee of the Trust showing that the donations were received by way of cheques out of which substantial money was ploughed back or returned to the donors in cash. Cancellation of registration under S. 12-AA as charitable trust and approval granted under S. 80-G for deduction of donations made to such trust held, proper in present case as the facts clearly show that donations were bogus in nature and registration and approval conferred upon respondent Trust under Ss. 12-AA and 80-G were being completely misused by the Trust. The high Court completely erred in entertaining the appeal under section 260-A of the Act. It did not even attempt to deal with the answers to the questions as aforesaid and whether the conclusions drawn by the CIT and the Tribunal were in any way incorrect or invalid. Held, judgment set aside, order passed by CIT and the Tribunal restored.

[CIT v. Batanagar Education & Research Trust, (2021) 9 SCC 439]

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