https://www.taxtmi.com/caselaws?id=246959 The Tribunal found that the cancellation of registration by the Commissioner under Section 12A of the Income Tax Act was not justified. The activities of the trust were deemed genuine and aligned with its charitable objectives, despite the acceptance of capitation fees. Consequently, the Tribunal set aside the Commissioner's order and restored the registration under Section 12A. The issue of retrospective withdrawal was considered moot due to the decision to reinstate the registration. en-us Fri, 29 Nov 2013 00:00:00 +0530 Sat, 25 Jan 2014 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246959 The Tribunal found that the cancellation of registration by the Commissioner under Section 12A of the Income Tax Act was not justified. The activities of the trust were deemed genuine and aligned with its charitable objectives, despite the acceptance of capitation fees. Consequently, the Tribunal set aside the Commissioner's order and restored the registration under Section 12A. The issue of retrospective withdrawal was considered moot due to the decision to reinstate the registration. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246959