https://www.taxtmi.com/caselaws?id=261208 The Court upheld the Tribunal's decision to set aside the cancellation of registration of the assessee as a Charitable Trust under Section 12A of the Income Tax Act. The Court ruled in favor of the assessee, emphasizing that the cancellation was not valid as the activities were genuine and aligned with the institution's objects. The Court highlighted the necessity for compliance with specific conditions for cancellation under the Act and supported the Tribunal's decision based on the protection of revenue interests under Section 13(8) of the Act. en-us Fri, 07 Nov 2014 00:00:00 +0530 Mon, 06 Jul 2015 06:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261208 The Court upheld the Tribunal's decision to set aside the cancellation of registration of the assessee as a Charitable Trust under Section 12A of the Income Tax Act. The Court ruled in favor of the assessee, emphasizing that the cancellation was not valid as the activities were genuine and aligned with the institution's objects. The Court highlighted the necessity for compliance with specific conditions for cancellation under the Act and supported the Tribunal's decision based on the protection of revenue interests under Section 13(8) of the Act. Case-Laws Income Tax Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261208