https://www.taxtmi.com/caselaws?id=214691 The tribunal concluded that the cancellation of registration under Section 12AA was not valid as the club's activities were genuine and aligned with its trust's objects. The tribunal found that the club's activities, primarily promoting golf, were not considered business under the amended provisions of Section 2(15) and were incidental to its charitable purpose. Additionally, the principle of mutuality applied as the club's transactions were limited to its members, leading to the reinstatement of the registration and allowing the appeal filed by the club. en-us Wed, 30 May 2012 00:00:00 +0530 Fri, 25 Mar 2016 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214691 The tribunal concluded that the cancellation of registration under Section 12AA was not valid as the club's activities were genuine and aligned with its trust's objects. The tribunal found that the club's activities, primarily promoting golf, were not considered business under the amended provisions of Section 2(15) and were incidental to its charitable purpose. Additionally, the principle of mutuality applied as the club's transactions were limited to its members, leading to the reinstatement of the registration and allowing the appeal filed by the club. Case-Laws Income Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214691