https://www.taxtmi.com/caselaws?id=178442 Cancellation of registration under section 12AA(3) is confined to cases where the trust's activities are not genuine or are not carried out in accordance with its objects. A registration cannot be cancelled merely because it was thought to have been granted erroneously. On the facts, no specific breach of the institution's objects was identified, and recovery of project cost through levy was treated as consistent with the statutory scheme under the Gujarat Town Planning and Urban Development Act, 1976. The cancellation was therefore not justified and the registration was restored. en-us Fri, 21 May 2010 00:00:00 +0530 Wed, 16 Aug 2023 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178442 Cancellation of registration under section 12AA(3) is confined to cases where the trust's activities are not genuine or are not carried out in accordance with its objects. A registration cannot be cancelled merely because it was thought to have been granted erroneously. On the facts, no specific breach of the institution's objects was identified, and recovery of project cost through levy was treated as consistent with the statutory scheme under the Gujarat Town Planning and Urban Development Act, 1976. The cancellation was therefore not justified and the registration was restored. Case-Laws Income Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178442