https://www.taxtmi.com/caselaws?id=239339 The Tribunal held that the withdrawal of registration under section 12A/12AA of the Income Tax Act was not sustainable as the Director of Income Tax (Exemptions) exceeded the scope of authority provided in section 12AA(3). The cancellation was deemed invalid as it did not align with the limited conditions outlined in the law for withdrawal of registration, focusing on the genuineness of activities rather than the charitable nature of the objects. The assessee's appeal was allowed, rejecting the maintainability of the withdrawal and emphasizing that changes in the law affecting charitable purposes should not be the basis for cancellation. en-us Fri, 22 Feb 2013 00:00:00 +0530 Tue, 12 Nov 2013 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239339 The Tribunal held that the withdrawal of registration under section 12A/12AA of the Income Tax Act was not sustainable as the Director of Income Tax (Exemptions) exceeded the scope of authority provided in section 12AA(3). The cancellation was deemed invalid as it did not align with the limited conditions outlined in the law for withdrawal of registration, focusing on the genuineness of activities rather than the charitable nature of the objects. The assessee's appeal was allowed, rejecting the maintainability of the withdrawal and emphasizing that changes in the law affecting charitable purposes should not be the basis for cancellation. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239339