https://www.taxtmi.com/caselaws?id=211464 The High Court dismissed the petition challenging the cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961. It upheld the constitutional validity of the 2010 amendment, clarifying its prospective nature. The Court affirmed the Commissioner's authority to cancel registrations for non-compliance with trust objectives, allowing the cancellation to proceed based on the amended provisions. The Court did not intervene in the ongoing proceedings, leaving the determination of allegations against the petitioner to the Commissioner. en-us Wed, 01 Feb 2012 00:00:00 +0530 Sat, 05 May 2012 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211464 The High Court dismissed the petition challenging the cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961. It upheld the constitutional validity of the 2010 amendment, clarifying its prospective nature. The Court affirmed the Commissioner's authority to cancel registrations for non-compliance with trust objectives, allowing the cancellation to proceed based on the amended provisions. The Court did not intervene in the ongoing proceedings, leaving the determination of allegations against the petitioner to the Commissioner. Case-Laws Income Tax Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211464