https://www.taxtmi.com/caselaws?id=176163 Registration granted to a trust under section 12AA can be cancelled only if, after registration, the trust's activities are found to be not genuine or not being carried out in accordance with its objects. Family members acting as trustees, by itself, does not establish that the trust is not public charitable in character, and a period of no activity does not automatically satisfy the statutory ground for cancellation. On the facts noted, no material justified withdrawal of registration, so the cancellation was not sustainable and was set aside in favour of the assessee. en-us Fri, 07 Aug 2009 00:00:00 +0530 Tue, 31 Oct 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176163 Registration granted to a trust under section 12AA can be cancelled only if, after registration, the trust's activities are found to be not genuine or not being carried out in accordance with its objects. Family members acting as trustees, by itself, does not establish that the trust is not public charitable in character, and a period of no activity does not automatically satisfy the statutory ground for cancellation. On the facts noted, no material justified withdrawal of registration, so the cancellation was not sustainable and was set aside in favour of the assessee. Case-Laws Income Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176163