https://www.taxtmi.com/caselaws?id=176316 The High Court dismissed the Revenue's appeal and upheld the Tribunal's decision regarding the cancellation of registration of a charitable trust under section 12A of the Income-tax Act, 1961. The Court emphasized that engaging in commercial activities did not automatically disqualify the trust from charitable status as long as its genuine objectives were pursued. The Court ruled that cancellation could only occur if the trust deviated from its stated objectives and that changes in the definition of "charitable purpose" did not provide grounds for cancellation unless falling under specific provisions of the Act. en-us Mon, 12 Jan 2015 00:00:00 +0530 Sat, 19 Dec 2015 09:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176316 The High Court dismissed the Revenue's appeal and upheld the Tribunal's decision regarding the cancellation of registration of a charitable trust under section 12A of the Income-tax Act, 1961. The Court emphasized that engaging in commercial activities did not automatically disqualify the trust from charitable status as long as its genuine objectives were pursued. The Court ruled that cancellation could only occur if the trust deviated from its stated objectives and that changes in the definition of "charitable purpose" did not provide grounds for cancellation unless falling under specific provisions of the Act. Case-Laws Income Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176316