https://www.taxtmi.com/caselaws?id=273984 The High Court upheld the Tribunal's decision in favor of the assessee society, ruling that the provisions of Section 13(1)(b) of the Income Tax Act did not apply to the society established for the benefit of a specific community. The Court found that the expenses incurred by the society were for charitable purposes, allowing it to retain the benefits of Section 12A registration. Additionally, the Court determined that the Tribunal was justified in setting aside the CIT's order canceling the society's registration under Section 12AA(3) due to procedural irregularities and lack of natural justice. The department's appeals were dismissed, and the society's cross-objections were also rejected. en-us Wed, 22 Nov 2017 00:00:00 +0530 Sun, 22 Jul 2018 16:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273984 The High Court upheld the Tribunal's decision in favor of the assessee society, ruling that the provisions of Section 13(1)(b) of the Income Tax Act did not apply to the society established for the benefit of a specific community. The Court found that the expenses incurred by the society were for charitable purposes, allowing it to retain the benefits of Section 12A registration. Additionally, the Court determined that the Tribunal was justified in setting aside the CIT's order canceling the society's registration under Section 12AA(3) due to procedural irregularities and lack of natural justice. The department's appeals were dismissed, and the society's cross-objections were also rejected. Case-Laws Income Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273984