https://www.taxtmi.com/caselaws?id=151184 The Tribunal directed the Commissioner to vacate the order canceling the registration of the assessee-trust under section 12AA. The Tribunal found that the collection of alleged capitation fees and diversion of trust funds for personal benefits did not warrant cancellation as the funds were utilized for educational infrastructure, aligning with the trust's charitable purpose. The Tribunal emphasized that the focus should be on whether the trust's activities align with its declared objects rather than the sources of donations. The appeal was allowed, and the registration was restored on December 24, 2010. en-us Fri, 24 Dec 2010 00:00:00 +0530 Tue, 16 May 2023 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151184 The Tribunal directed the Commissioner to vacate the order canceling the registration of the assessee-trust under section 12AA. The Tribunal found that the collection of alleged capitation fees and diversion of trust funds for personal benefits did not warrant cancellation as the funds were utilized for educational infrastructure, aligning with the trust's charitable purpose. The Tribunal emphasized that the focus should be on whether the trust's activities align with its declared objects rather than the sources of donations. The appeal was allowed, and the registration was restored on December 24, 2010. Case-Laws Income Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151184