https://www.taxtmi.com/caselaws?id=173758 The tribunal set aside the Commissioner of Income Tax's orders canceling the registrations of two educational trusts under section 12AA(3) of the IT Act. It held that the evidence presented was insufficient to prove that the trusts were not functioning in accordance with their charitable objects. The tribunal restored the registrations under section 12A of the IT Act, emphasizing the need for concrete evidence and proper investigation before taking such drastic measures. Both appeals were allowed in favor of the trusts. en-us Fri, 24 May 2013 00:00:00 +0530 Mon, 24 Apr 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173758 The tribunal set aside the Commissioner of Income Tax's orders canceling the registrations of two educational trusts under section 12AA(3) of the IT Act. It held that the evidence presented was insufficient to prove that the trusts were not functioning in accordance with their charitable objects. The tribunal restored the registrations under section 12A of the IT Act, emphasizing the need for concrete evidence and proper investigation before taking such drastic measures. Both appeals were allowed in favor of the trusts. Case-Laws Income Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173758