https://www.taxtmi.com/caselaws?id=346473 The Court found that the grounds specified in section 12AA(3) of the Income Tax Act were not satisfied to cancel the registration, leading to the dismissal of the appeal without costs due to the absence of a substantial question of law. The judgment emphasized the importance of aligning activities with the institution's objectives and highlighted the constraints on the Commissioner's powers under Section 12(AA)(3) by the limitations imposed in Sub Section 3 of Section 12AA of the Act. en-us Wed, 02 Aug 2017 00:00:00 +0530 Wed, 16 Aug 2017 08:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346473 The Court found that the grounds specified in section 12AA(3) of the Income Tax Act were not satisfied to cancel the registration, leading to the dismissal of the appeal without costs due to the absence of a substantial question of law. The judgment emphasized the importance of aligning activities with the institution's objectives and highlighted the constraints on the Commissioner's powers under Section 12(AA)(3) by the limitations imposed in Sub Section 3 of Section 12AA of the Act. Case-Laws Income Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346473