https://www.taxtmi.com/caselaws?id=269383 The Tribunal found the Commissioner of Income Tax's cancellation of a club's registration under section 12A of the Income Tax Act unwarranted. The Commissioner's reliance on the proviso to section 2(15) was deemed improper, and it was not proven that the club's activities deviated from its charitable objectives. The Tribunal reinstated the club's registration, emphasizing that concerns regarding activities and income should be addressed during assessment, not through registration cancellation. en-us Mon, 02 Nov 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269383 The Tribunal found the Commissioner of Income Tax's cancellation of a club's registration under section 12A of the Income Tax Act unwarranted. The Commissioner's reliance on the proviso to section 2(15) was deemed improper, and it was not proven that the club's activities deviated from its charitable objectives. The Tribunal reinstated the club's registration, emphasizing that concerns regarding activities and income should be addressed during assessment, not through registration cancellation. Case-Laws Income Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269383