https://www.taxtmi.com/caselaws?id=234340 The court upheld the Commissioner of Income Tax-1's decision to reject the Trust's application for renewal of exemption under Section 80-G of the Income Tax Act, 1961. The Trust's construction of commercial property with a significant portion of donations led to the conclusion that it was engaged in commercial rather than charitable activities, violating Section 11(4A). The court dismissed the writ petition, allowing the Trust to respond to the show cause notice for cancellation of registration under Section 12-A and present evidence to support its charitable status. en-us Fri, 03 May 2013 00:00:00 +0530 Fri, 07 Jun 2013 09:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234340 The court upheld the Commissioner of Income Tax-1's decision to reject the Trust's application for renewal of exemption under Section 80-G of the Income Tax Act, 1961. The Trust's construction of commercial property with a significant portion of donations led to the conclusion that it was engaged in commercial rather than charitable activities, violating Section 11(4A). The court dismissed the writ petition, allowing the Trust to respond to the show cause notice for cancellation of registration under Section 12-A and present evidence to support its charitable status. Case-Laws Income Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234340