https://www.taxtmi.com/caselaws?id=219172 Registration under section 12AA(3) can be cancelled only if an institution's activities are shown to be non-genuine or contrary to its stated objects. Here, the assessee society's dominant object was education, it ran two schools, and the donations collected from parents and others for school infrastructure were duly recorded as building funds in the books. The receipts were not uniform, were collected during the year, and there was no evidence of diversion for personal benefit or abandonment of charitable activity. On those facts, the statutory conditions for cancellation were not satisfied, so withdrawal of registration was not justified. en-us Fri, 20 Jul 2012 00:00:00 +0530 Tue, 05 Apr 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219172 Registration under section 12AA(3) can be cancelled only if an institution's activities are shown to be non-genuine or contrary to its stated objects. Here, the assessee society's dominant object was education, it ran two schools, and the donations collected from parents and others for school infrastructure were duly recorded as building funds in the books. The receipts were not uniform, were collected during the year, and there was no evidence of diversion for personal benefit or abandonment of charitable activity. On those facts, the statutory conditions for cancellation were not satisfied, so withdrawal of registration was not justified. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219172