https://www.taxtmi.com/caselaws?id=178687 The Tribunal held that the Commissioner of Income-tax (CIT) exceeded his jurisdiction in canceling the registration of the trust under section 12AA(3). The Tribunal found that the CIT's decision was solely based on the amended provisions of section 2(15) and did not meet the conditions required for cancellation under section 12AA(3. The trust's objects were deemed consistent, and the Tribunal reinstated the registration of the trust under section 12A, allowing the Assessing Officer to address the CIT's concerns in the relevant assessment proceedings. en-us Fri, 25 Oct 2013 00:00:00 +0530 Thu, 03 Nov 2016 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178687 The Tribunal held that the Commissioner of Income-tax (CIT) exceeded his jurisdiction in canceling the registration of the trust under section 12AA(3). The Tribunal found that the CIT's decision was solely based on the amended provisions of section 2(15) and did not meet the conditions required for cancellation under section 12AA(3. The trust's objects were deemed consistent, and the Tribunal reinstated the registration of the trust under section 12A, allowing the Assessing Officer to address the CIT's concerns in the relevant assessment proceedings. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178687