https://www.taxtmi.com/caselaws?id=259979 The High Court upheld the Tribunal's decision to set aside the cancellation of a charitable trust's registration under Section 12A of the Income Tax Act. The Court emphasized that cancellation requires specific grounds as outlined in Section 12AA(3) to be met, and mere profits from commercial activities do not automatically render trust activities non-genuine. The Court affirmed that the trust's registration cannot be revoked solely based on changes in the definition of charitable activities unless the trust's activities are proven to be non-genuine or not aligned with its objectives. en-us Mon, 12 Jan 2015 00:00:00 +0530 Thu, 28 May 2015 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259979 The High Court upheld the Tribunal's decision to set aside the cancellation of a charitable trust's registration under Section 12A of the Income Tax Act. The Court emphasized that cancellation requires specific grounds as outlined in Section 12AA(3) to be met, and mere profits from commercial activities do not automatically render trust activities non-genuine. The Court affirmed that the trust's registration cannot be revoked solely based on changes in the definition of charitable activities unless the trust's activities are proven to be non-genuine or not aligned with its objectives. Case-Laws Income Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259979