https://www.taxtmi.com/caselaws?id=356683 The Court dismissed the appeal challenging the order under Section 260A of the Income Tax Act, 1961, which allowed the restoration of registration under Section 12AA(3) of the Act for a Trust. The Court held that the amendment to the Trust Deed did not violate Section 13(1)(c) of the Act as it pertained to management powers, not charitable objectives. The appeal was dismissed, emphasizing that registration cancellation should be based on genuine activities or adherence to the Trust's objects, not vague notions like the "spirit of a Charitable Trust." No costs were awarded. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356683 The Court dismissed the appeal challenging the order under Section 260A of the Income Tax Act, 1961, which allowed the restoration of registration under Section 12AA(3) of the Act for a Trust. The Court held that the amendment to the Trust Deed did not violate Section 13(1)(c) of the Act as it pertained to management powers, not charitable objectives. The appeal was dismissed, emphasizing that registration cancellation should be based on genuine activities or adherence to the Trust's objects, not vague notions like the "spirit of a Charitable Trust." No costs were awarded. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356683