https://www.taxtmi.com/caselaws?id=178428 The Tribunal allowed the appeal of a development authority against the withdrawal of its registration under section 12A of the Income Tax Act by the Commissioner. The withdrawal was based on the authority's land transactions not aligning with charitable purposes due to a provision added in 2008. However, as the provision was not applicable during the withdrawal period in 2008, the Commissioner lacked the authority to withdraw the registration. The Tribunal found the withdrawal unjustified, unsustainable, and quashed the Commissioner's order, thereby allowing the authority's appeal. en-us Fri, 11 Feb 2011 00:00:00 +0530 Thu, 04 Feb 2016 15:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178428 The Tribunal allowed the appeal of a development authority against the withdrawal of its registration under section 12A of the Income Tax Act by the Commissioner. The withdrawal was based on the authority's land transactions not aligning with charitable purposes due to a provision added in 2008. However, as the provision was not applicable during the withdrawal period in 2008, the Commissioner lacked the authority to withdraw the registration. The Tribunal found the withdrawal unjustified, unsustainable, and quashed the Commissioner's order, thereby allowing the authority's appeal. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178428