https://www.taxtmi.com/caselaws?id=243823 The ITAT allowed the appeal, directing the revenue authorities to restore the registration of the trust under section 12A. The ITAT found that the cancellation of registration based solely on income-generating activities was unjustified, as the trust's activities aligned with its charitable objectives and were deemed genuine. The ITAT emphasized the significance of considering the trust's historical objects, adherence to charitable purposes, and previous judicial precedents before canceling registration under section 12AA of the Income Tax Act, 1961. en-us Wed, 10 Jul 2013 00:00:00 +0530 Wed, 29 Nov 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243823 The ITAT allowed the appeal, directing the revenue authorities to restore the registration of the trust under section 12A. The ITAT found that the cancellation of registration based solely on income-generating activities was unjustified, as the trust's activities aligned with its charitable objectives and were deemed genuine. The ITAT emphasized the significance of considering the trust's historical objects, adherence to charitable purposes, and previous judicial precedents before canceling registration under section 12AA of the Income Tax Act, 1961. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243823