https://www.taxtmi.com/caselaws?id=218445 The Tribunal quashed the DIT(E)'s order canceling the assessee's registration under Section 12AA(3) of the Income Tax Act. It found that the trust's activities were genuine and aligned with its charitable objectives, emphasizing that mere alterations to the trust deed without affecting its charitable nature do not warrant cancellation. The Tribunal clarified that generating surplus funds and purchasing luxury items, as well as other allegations raised by the DIT(E), did not disqualify the trust from its charitable status. Therefore, the appeal was allowed in favor of the assessee. en-us Fri, 14 Sep 2012 00:00:00 +0530 Thu, 02 Mar 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218445 The Tribunal quashed the DIT(E)'s order canceling the assessee's registration under Section 12AA(3) of the Income Tax Act. It found that the trust's activities were genuine and aligned with its charitable objectives, emphasizing that mere alterations to the trust deed without affecting its charitable nature do not warrant cancellation. The Tribunal clarified that generating surplus funds and purchasing luxury items, as well as other allegations raised by the DIT(E), did not disqualify the trust from its charitable status. Therefore, the appeal was allowed in favor of the assessee. Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218445