https://www.taxtmi.com/caselaws?id=328326 The Tribunal overturned the CIT's decision to cancel the educational society's registration under section 12AA of the Income-tax Act. It found that the society was genuinely engaged in educational activities, and the CIT's reasons for cancellation were unsubstantiated and based on improper reliance on survey material. The Tribunal reinstated the society's registration, emphasizing that financial scrutiny should occur during assessment, not during registration cancellation. The appeal was successful, and the society's registration under section 12AA was restored. en-us Tue, 26 Apr 2016 00:00:00 +0530 Wed, 01 Jun 2016 21:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328326 The Tribunal overturned the CIT's decision to cancel the educational society's registration under section 12AA of the Income-tax Act. It found that the society was genuinely engaged in educational activities, and the CIT's reasons for cancellation were unsubstantiated and based on improper reliance on survey material. The Tribunal reinstated the society's registration, emphasizing that financial scrutiny should occur during assessment, not during registration cancellation. The appeal was successful, and the society's registration under section 12AA was restored. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328326