https://www.taxtmi.com/caselaws?id=273494 The High Court upheld the Tribunal's decision to restore the registration of a society as a charitable institution under section 12A, despite the Chief Commissioner disallowing exemption under section 10(23C)(vi). The Court held that cancellation of registration under section 12A cannot solely be based on orders under section 10(23C)(vi) and that the society had engaged in charitable activities as evidenced by deductions allowed under Section 11. The Court dismissed the appeal, affirming the restoration of the society's registration. en-us Mon, 29 Oct 2012 00:00:00 +0530 Fri, 29 Jun 2018 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273494 The High Court upheld the Tribunal's decision to restore the registration of a society as a charitable institution under section 12A, despite the Chief Commissioner disallowing exemption under section 10(23C)(vi). The Court held that cancellation of registration under section 12A cannot solely be based on orders under section 10(23C)(vi) and that the society had engaged in charitable activities as evidenced by deductions allowed under Section 11. The Court dismissed the appeal, affirming the restoration of the society's registration. Case-Laws Income Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273494