Orissa Olympic Association, Cuttack vs Cit(Exemptions), Hyderabad on 6 December, 2019
24. Furthermore, as per order of ITAT Mumbai in the case of Mumbai
Port Trust (supra), the process of cancellation of registration has to be done
in accordance with the provisions of section 12AA(3) & (4) of the Act after
carefully examining the applicability of these provisions.