https://www.taxtmi.com/caselaws?id=364724 The court concluded that the amendments to the objects were substantial and altered the original purpose of the trust. The registration under Section 12AA could not be restored without re-examination of the amended objects. The court also held that the assessee's activities were commercial and not charitable, and therefore, the exemption under Section 11 was not applicable. However, the court allowed the claim of depreciation on assets for which application was made under Section 11. The appeals were dismissed, and the issues were answered in favor of the department and against the assessee. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 21 Jun 2019 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364724 The court concluded that the amendments to the objects were substantial and altered the original purpose of the trust. The registration under Section 12AA could not be restored without re-examination of the amended objects. The court also held that the assessee's activities were commercial and not charitable, and therefore, the exemption under Section 11 was not applicable. However, the court allowed the claim of depreciation on assets for which application was made under Section 11. The appeals were dismissed, and the issues were answered in favor of the department and against the assessee. Case-Laws Income Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364724