https://www.taxtmi.com/caselaws?id=327949 The tribunal held that the Commissioner of Income Tax (CIT) erred in canceling the registration of the assessee under Section 12AA(3) based on the amended definition of "charitable purpose" under Section 2(15). The tribunal allowed the appeal, stating that the registration could not be canceled using the grounds provided by the CIT. The retrospective cancellation from AY 2009-10 was deemed unjustified as there was no change in the assessee's activities. The tribunal emphasized that the genuineness of activities at the time of registration was the key criterion for cancellation, not subsequent amendments. en-us Tue, 12 Apr 2016 00:00:00 +0530 Mon, 23 May 2016 09:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327949 The tribunal held that the Commissioner of Income Tax (CIT) erred in canceling the registration of the assessee under Section 12AA(3) based on the amended definition of "charitable purpose" under Section 2(15). The tribunal allowed the appeal, stating that the registration could not be canceled using the grounds provided by the CIT. The retrospective cancellation from AY 2009-10 was deemed unjustified as there was no change in the assessee's activities. The tribunal emphasized that the genuineness of activities at the time of registration was the key criterion for cancellation, not subsequent amendments. Case-Laws Income Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327949