https://www.taxtmi.com/caselaws?id=210576 The Tax Case Appeal challenged the validity of registration granted to a Society engaged in commercial activities under section 12A(a) of the Income Tax Act. The Commissioner revoked the registration, alleging non-charitable activities. The Appellate Tribunal overturned this decision, stating that cancellation power lies under section 12AA(3) and upheld the Society's appeal. The High Court affirmed the Tribunal's decision, emphasizing that registration cannot be revoked without activities conflicting with registered objects. The Court dismissed the Appeal, underscoring the need for alignment with registered objects to maintain tax-exempt status under section 11. en-us Wed, 25 Jan 2012 00:00:00 +0530 Tue, 29 May 2012 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210576 The Tax Case Appeal challenged the validity of registration granted to a Society engaged in commercial activities under section 12A(a) of the Income Tax Act. The Commissioner revoked the registration, alleging non-charitable activities. The Appellate Tribunal overturned this decision, stating that cancellation power lies under section 12AA(3) and upheld the Society's appeal. The High Court affirmed the Tribunal's decision, emphasizing that registration cannot be revoked without activities conflicting with registered objects. The Court dismissed the Appeal, underscoring the need for alignment with registered objects to maintain tax-exempt status under section 11. Case-Laws Income Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210576