https://www.taxtmi.com/caselaws?id=345808 The High Court dismissed the appeal, upholding the Tribunal's decision that the Commissioner failed to prove the Respondent's activities were not genuine or aligned with charitable objectives, as required by Section 12AA(3) of the Income Tax Act, 1961. The Court emphasized the lack of substantial evidence to support cancellation and ruled in favor of the Respondent, citing the limitations of the provision. The appeal was dismissed without costs, affirming the Respondent's charitable institution status. en-us Mon, 17 Jul 2017 00:00:00 +0530 Thu, 16 Aug 2018 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345808 The High Court dismissed the appeal, upholding the Tribunal's decision that the Commissioner failed to prove the Respondent's activities were not genuine or aligned with charitable objectives, as required by Section 12AA(3) of the Income Tax Act, 1961. The Court emphasized the lack of substantial evidence to support cancellation and ruled in favor of the Respondent, citing the limitations of the provision. The appeal was dismissed without costs, affirming the Respondent's charitable institution status. Case-Laws Income Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345808