https://www.taxtmi.com/caselaws?id=249736 Registration under section 12AA(3) can be cancelled only where a trust's activities are shown to be non-genuine or not carried out in accordance with its objects. A proposed sale of hospital land was treated as a step to recoup funds already invested in a stalled charitable project, not as evidence of a commercial venture, so it did not justify cancellation. Purchase of a BMW in a trustee's name, even if questioned under section 13, affected exemption for the relevant year rather than registration, and did not by itself establish non-genuineness. Scholarship routing through another foundation and a temporary advance also did not show diversion or misuse, so cancellation was unwarranted. en-us Wed, 16 Jul 2014 00:00:00 +0530 Fri, 29 May 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249736 Registration under section 12AA(3) can be cancelled only where a trust's activities are shown to be non-genuine or not carried out in accordance with its objects. A proposed sale of hospital land was treated as a step to recoup funds already invested in a stalled charitable project, not as evidence of a commercial venture, so it did not justify cancellation. Purchase of a BMW in a trustee's name, even if questioned under section 13, affected exemption for the relevant year rather than registration, and did not by itself establish non-genuineness. Scholarship routing through another foundation and a temporary advance also did not show diversion or misuse, so cancellation was unwarranted. Case-Laws Income Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249736