https://www.taxtmi.com/caselaws?id=180682 The Appellate Tribunal ITAT Delhi set aside the cancellation of registration under section 12-A of the Income Tax Act for St. Thomas Girls Sr. Sec. School. The Tribunal directed the Director of Income-tax (Exemption) to reexamine the school's status as an institution, emphasizing a broad interpretation of 'institution' and the school's role in education. The decision was in favor of the assessee, highlighting the importance of considering the entity as an Association of Persons (AOP) despite the absence of a formal constitution. en-us Fri, 30 Apr 2010 00:00:00 +0530 Thu, 31 Mar 2016 11:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180682 The Appellate Tribunal ITAT Delhi set aside the cancellation of registration under section 12-A of the Income Tax Act for St. Thomas Girls Sr. Sec. School. The Tribunal directed the Director of Income-tax (Exemption) to reexamine the school's status as an institution, emphasizing a broad interpretation of 'institution' and the school's role in education. The decision was in favor of the assessee, highlighting the importance of considering the entity as an Association of Persons (AOP) despite the absence of a formal constitution. Case-Laws Income Tax Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180682