https://www.taxtmi.com/caselaws?id=197832 The High Court clarified that the cancellation of registration under section 12A by the DIT(Exemptions) before 1st June, 2010, was invalid as the power to cancel registration was vested in the Commissioner/Director only from that date. Regarding approval under section 80G(5), the Tribunal upheld the assessee's appeal, stating that the leasing of school buildings to educational trusts qualified as a charitable activity. Therefore, the Tribunal allowed both appeals, affirming the charitable nature of the assessee's activities and justifying approval under section 80G. en-us Fri, 08 Jul 2011 00:00:00 +0530 Tue, 16 Jan 2018 18:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197832 The High Court clarified that the cancellation of registration under section 12A by the DIT(Exemptions) before 1st June, 2010, was invalid as the power to cancel registration was vested in the Commissioner/Director only from that date. Regarding approval under section 80G(5), the Tribunal upheld the assessee's appeal, stating that the leasing of school buildings to educational trusts qualified as a charitable activity. Therefore, the Tribunal allowed both appeals, affirming the charitable nature of the assessee's activities and justifying approval under section 80G. Case-Laws Income Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197832