https://www.taxtmi.com/caselaws?id=246082 The Tribunal set aside the Director of Income-tax's decision to withdraw registration under section 12AA of the Income-tax Act for the trust. The Tribunal determined that the trust's main objective was the promotion of education, with letting out premises as a means to facilitate educational activities. It found that the incidental commercial activity of letting out premises did not change the trust's primary purpose, emphasizing that the trust's actions aligned with education promotion. Therefore, the Tribunal allowed the appeal filed by the assessee, concluding that the withdrawal of registration was not in accordance with the law. en-us Wed, 22 May 2013 00:00:00 +0530 Wed, 16 Apr 2014 12:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246082 The Tribunal set aside the Director of Income-tax's decision to withdraw registration under section 12AA of the Income-tax Act for the trust. The Tribunal determined that the trust's main objective was the promotion of education, with letting out premises as a means to facilitate educational activities. It found that the incidental commercial activity of letting out premises did not change the trust's primary purpose, emphasizing that the trust's actions aligned with education promotion. Therefore, the Tribunal allowed the appeal filed by the assessee, concluding that the withdrawal of registration was not in accordance with the law. Case-Laws Income Tax Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246082