https://www.taxtmi.com/caselaws?id=249227 The Tribunal's decision to cancel the registration of a society under Section 12AA(3) of the Income Tax Act was overturned by the High Court. The Court emphasized the need for specific findings on the genuineness of the society's activities and their alignment with its stated objectives. The matter was remanded to the Commissioner of Income Tax for fresh consideration, highlighting the distinction between criteria for exemption and registration under different sections of the Act. en-us Thu, 03 Jul 2014 00:00:00 +0530 Thu, 19 Feb 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249227 The Tribunal's decision to cancel the registration of a society under Section 12AA(3) of the Income Tax Act was overturned by the High Court. The Court emphasized the need for specific findings on the genuineness of the society's activities and their alignment with its stated objectives. The matter was remanded to the Commissioner of Income Tax for fresh consideration, highlighting the distinction between criteria for exemption and registration under different sections of the Act. Case-Laws Income Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249227