https://www.taxtmi.com/caselaws?id=240103 The Tribunal overturned the cancellation of registration under Section 12A of the Income-tax Act, 1961, finding that the DIT(E) failed to meet the statutory requirements for cancellation. The Tribunal emphasized that the DIT(E) cannot re-examine the trust's objects under Section 12AA(3) and referenced the retrospective amendment to Section 2(15) by the Finance Act, 2010. The Tribunal ruled in favor of the assessee, reinstating the registration under Section 12A. en-us Fri, 08 Feb 2013 00:00:00 +0530 Wed, 10 May 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240103 The Tribunal overturned the cancellation of registration under Section 12A of the Income-tax Act, 1961, finding that the DIT(E) failed to meet the statutory requirements for cancellation. The Tribunal emphasized that the DIT(E) cannot re-examine the trust's objects under Section 12AA(3) and referenced the retrospective amendment to Section 2(15) by the Finance Act, 2010. The Tribunal ruled in favor of the assessee, reinstating the registration under Section 12A. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240103