https://www.taxtmi.com/caselaws?id=178204 The appellate tribunal allowed the appeal, canceling the Commissioner of Income Tax's order that revoked the registration of the trust under Section 12A. The tribunal found that the Commissioner exceeded her jurisdiction under Section 12AA(3) by not providing adequate grounds for the cancellation. It emphasized that charitable and religious purposes can overlap and stressed the importance of verifying the genuineness of activities rather than focusing solely on the nature of the objects. As a result, the tribunal reinstated the trust's registration under Section 12A. en-us Tue, 16 Sep 2014 00:00:00 +0530 Sat, 30 Jan 2016 10:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178204 The appellate tribunal allowed the appeal, canceling the Commissioner of Income Tax's order that revoked the registration of the trust under Section 12A. The tribunal found that the Commissioner exceeded her jurisdiction under Section 12AA(3) by not providing adequate grounds for the cancellation. It emphasized that charitable and religious purposes can overlap and stressed the importance of verifying the genuineness of activities rather than focusing solely on the nature of the objects. As a result, the tribunal reinstated the trust's registration under Section 12A. Case-Laws Income Tax Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178204