https://www.taxtmi.com/caselaws?id=265737 The High Court condoned the delay in refiling the appeal and remanded the case to the Tribunal for fresh adjudication. The appeal challenged the cancellation of registration under Section 12AA of the Income Tax Act, 1961, due to the Trust's alleged engagement in business activities. The Court emphasized the need for the Tribunal to assess whether the Trust's activities qualified as 'charitable' under the 1922 Act, considering the relevant legal provisions. The Tribunal was directed to expedite the decision-making process and provide both parties with a fair opportunity to present their case. en-us Mon, 21 Sep 2015 00:00:00 +0530 Thu, 15 Oct 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265737 The High Court condoned the delay in refiling the appeal and remanded the case to the Tribunal for fresh adjudication. The appeal challenged the cancellation of registration under Section 12AA of the Income Tax Act, 1961, due to the Trust's alleged engagement in business activities. The Court emphasized the need for the Tribunal to assess whether the Trust's activities qualified as 'charitable' under the 1922 Act, considering the relevant legal provisions. The Tribunal was directed to expedite the decision-making process and provide both parties with a fair opportunity to present their case. Case-Laws Income Tax Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265737