https://www.taxtmi.com/caselaws?id=197457 The Tribunal set aside the Commissioner of Income Tax's order and directed a fresh consideration, emphasizing providing the appellant with a fair opportunity to establish the genuineness and charitable nature of their activities. It was clarified that the amended section 2(15) cannot be applied retrospectively, and the Commissioner could rectify registration under section 154 if needed. en-us Fri, 27 Jun 2014 00:00:00 +0530 Tue, 18 Apr 2023 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197457 The Tribunal set aside the Commissioner of Income Tax's order and directed a fresh consideration, emphasizing providing the appellant with a fair opportunity to establish the genuineness and charitable nature of their activities. It was clarified that the amended section 2(15) cannot be applied retrospectively, and the Commissioner could rectify registration under section 154 if needed. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197457