https://www.taxtmi.com/caselaws?id=236298 The tribunal allowed the appeal, setting aside the CIT's order and restoring the registration under Section 12AA of the Income Tax Act. The decision was based on the finding that the conditions for cancellation under Section 12AA(3) were not met and that retrospective cancellation was impermissible. The tribunal did not opine on whether the activities of the assessee qualified as charitable under the amended definition of Section 2(15). en-us Fri, 19 Jul 2013 00:00:00 +0530 Thu, 22 Aug 2013 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236298 The tribunal allowed the appeal, setting aside the CIT's order and restoring the registration under Section 12AA of the Income Tax Act. The decision was based on the finding that the conditions for cancellation under Section 12AA(3) were not met and that retrospective cancellation was impermissible. The tribunal did not opine on whether the activities of the assessee qualified as charitable under the amended definition of Section 2(15). Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236298