https://www.taxtmi.com/caselaws?id=339600 The tribunal held that the DIT(Exemption) wrongly cancelled the registration of the assessee under Sec. 12AA(3). It found that the first proviso to Sec. 2(15) should not impact the continuation of registration under Sec. 12AA/12A. The tribunal restored the registration, stating that the DIT(Exemption) had misinterpreted the provisions. The issue of whether the assessee's activities qualify as "charitable purpose" under Sec. 2(15) was left open for further review by the Assessing Officer. en-us Tue, 28 Feb 2017 00:00:00 +0530 Fri, 03 Mar 2017 06:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339600 The tribunal held that the DIT(Exemption) wrongly cancelled the registration of the assessee under Sec. 12AA(3). It found that the first proviso to Sec. 2(15) should not impact the continuation of registration under Sec. 12AA/12A. The tribunal restored the registration, stating that the DIT(Exemption) had misinterpreted the provisions. The issue of whether the assessee's activities qualify as "charitable purpose" under Sec. 2(15) was left open for further review by the Assessing Officer. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339600