https://www.taxtmi.com/caselaws?id=365046 The High Court held that a Trust's participation in welfare schemes funded by the State, without evidence of genuine charitable activities beyond feeding the poor, did not qualify for registration under Section 12AA of the Income Tax Act. The Court found the Trust's accumulation of surplus funds from subcontracting for government schemes inconsistent with charitable objectives, leading to the cancellation of its registration. The Court emphasized the lack of a charitable motive in the Trust's activities, ultimately upholding the Commissioner's decision to cancel the registration under Section 12AA. en-us Mon, 23 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365046 The High Court held that a Trust's participation in welfare schemes funded by the State, without evidence of genuine charitable activities beyond feeding the poor, did not qualify for registration under Section 12AA of the Income Tax Act. The Court found the Trust's accumulation of surplus funds from subcontracting for government schemes inconsistent with charitable objectives, leading to the cancellation of its registration. The Court emphasized the lack of a charitable motive in the Trust's activities, ultimately upholding the Commissioner's decision to cancel the registration under Section 12AA. Case-Laws Income Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365046