https://www.taxtmi.com/caselaws?id=256571 The Tribunal allowed the appeal, ruling that the Commissioner of Income Tax (CIT) lacked jurisdiction to cancel registration under section 12AA(3) for societies registered before the relevant amendment. It was found that the society was not involved in collecting capitation fees, and its charitable nature was maintained. Alleged violations of section 13 did not warrant cancellation of registration, as the society's primary objective remained educational advancement. The Tribunal emphasized that any issues related to section 11 could be addressed separately in annual assessments. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 16 Feb 2015 16:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256571 The Tribunal allowed the appeal, ruling that the Commissioner of Income Tax (CIT) lacked jurisdiction to cancel registration under section 12AA(3) for societies registered before the relevant amendment. It was found that the society was not involved in collecting capitation fees, and its charitable nature was maintained. Alleged violations of section 13 did not warrant cancellation of registration, as the society's primary objective remained educational advancement. The Tribunal emphasized that any issues related to section 11 could be addressed separately in annual assessments. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256571