https://www.taxtmi.com/caselaws?id=259806 The Tribunal held that the withdrawal of registration under Section 12A(a) with retrospective effect by the CIT was not justified. It emphasized that the allegations of collecting capitation fees and receiving anonymous donations could be addressed through taxation and penal provisions, not by canceling the registration. The Tribunal quashed the CIT's order and restored the registration, allowing the appeal of the assessee. The trust's activities were deemed genuine and aligned with its charitable objects, and any misuse of funds by trustees should be dealt with separately without penalizing the trust itself. en-us Tue, 24 Mar 2015 00:00:00 +0530 Fri, 22 May 2015 15:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259806 The Tribunal held that the withdrawal of registration under Section 12A(a) with retrospective effect by the CIT was not justified. It emphasized that the allegations of collecting capitation fees and receiving anonymous donations could be addressed through taxation and penal provisions, not by canceling the registration. The Tribunal quashed the CIT's order and restored the registration, allowing the appeal of the assessee. The trust's activities were deemed genuine and aligned with its charitable objects, and any misuse of funds by trustees should be dealt with separately without penalizing the trust itself. Case-Laws Income Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259806