https://www.taxtmi.com/caselaws?id=248144 Registration under Section 12-AA(3) can be cancelled only if the Commissioner finds that the trust's activities are not genuine or are not being carried out in accordance with its objects. Mere lack of exclusive charitable activity does not meet that threshold, and denial of exemption under Section 10(23-C)(vi) does not by itself justify cancellation of registration. On the stated facts, the cancellation rested only on the view that the society did not exist solely for charitable purposes, without the statutory findings required for cancellation, so the cancellation was not sustainable. en-us Mon, 26 May 2014 00:00:00 +0530 Mon, 02 Jun 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248144 Registration under Section 12-AA(3) can be cancelled only if the Commissioner finds that the trust's activities are not genuine or are not being carried out in accordance with its objects. Mere lack of exclusive charitable activity does not meet that threshold, and denial of exemption under Section 10(23-C)(vi) does not by itself justify cancellation of registration. On the stated facts, the cancellation rested only on the view that the society did not exist solely for charitable purposes, without the statutory findings required for cancellation, so the cancellation was not sustainable. Case-Laws Income Tax Mon, 26 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248144