https://www.taxtmi.com/caselaws?id=248463 The Tribunal allowed the appeal, setting aside the order of the DIT(E) and restoring the registration of the appellant trust. It held that the withdrawal of registration was not justified under section 12AA(3) as the trust's activities remained charitable. The decision emphasized that the insertion of provisos in section 2(15) did not warrant retrospective cancellation of registration. The appeal was decided in favor of the assessee on 28th May 2014. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 13 Jun 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248463 The Tribunal allowed the appeal, setting aside the order of the DIT(E) and restoring the registration of the appellant trust. It held that the withdrawal of registration was not justified under section 12AA(3) as the trust's activities remained charitable. The decision emphasized that the insertion of provisos in section 2(15) did not warrant retrospective cancellation of registration. The appeal was decided in favor of the assessee on 28th May 2014. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248463