https://www.taxtmi.com/caselaws?id=258990 The Court dismissed the appeal filed by the revenue challenging the cancellation of registration of a Charitable Trust under Section 12A of the Income Tax Act. The Tribunal's decision to set aside the cancellation was upheld, emphasizing that mere commercial activities exceeding charitable receipts do not justify cancellation. The Court highlighted the necessity for activities to align with trust objects for cancellation under Section 12AA(3) and ruled in favor of the assessee, stating that specific grounds for cancellation were lacking in this case. en-us Mon, 12 Jan 2015 00:00:00 +0530 Mon, 27 Apr 2015 06:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258990 The Court dismissed the appeal filed by the revenue challenging the cancellation of registration of a Charitable Trust under Section 12A of the Income Tax Act. The Tribunal's decision to set aside the cancellation was upheld, emphasizing that mere commercial activities exceeding charitable receipts do not justify cancellation. The Court highlighted the necessity for activities to align with trust objects for cancellation under Section 12AA(3) and ruled in favor of the assessee, stating that specific grounds for cancellation were lacking in this case. Case-Laws Income Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258990