https://www.taxtmi.com/caselaws?id=335712 The High Court upheld the Tribunal's decision granting benefits under Section 12AA(3) to the assessee society, which had faced challenges from the department. The Court found that the society's activities aligned with its objectives of providing education, utilizing surplus funds for school development, and fixed assets. It dismissed the department's appeal, confirming the Tribunal's decision as just and proper. The registration under Section 12A(a) was canceled, resolving the issues in favor of the assessee society. en-us Tue, 22 Nov 2016 00:00:00 +0530 Wed, 07 Dec 2016 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335712 The High Court upheld the Tribunal's decision granting benefits under Section 12AA(3) to the assessee society, which had faced challenges from the department. The Court found that the society's activities aligned with its objectives of providing education, utilizing surplus funds for school development, and fixed assets. It dismissed the department's appeal, confirming the Tribunal's decision as just and proper. The registration under Section 12A(a) was canceled, resolving the issues in favor of the assessee society. Case-Laws Income Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335712