https://www.taxtmi.com/caselaws?id=368411 The High Court upheld the Tribunal's decision to restore the Trust's registration under section 12A of the Income Tax Act. The Court found the Trust's activities genuine and aligned with its educational objectives, emphasizing that violations of specific provisions did not warrant cancellation under section 12AA(3). The Court also held that the amended section 2(15) did not affect the Trust's charitable status, as its educational activities were deemed non-commercial and in line with charitable objectives. The appeal by the Revenue was dismissed. en-us Mon, 01 Oct 2018 00:00:00 +0530 Mon, 08 Oct 2018 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368411 The High Court upheld the Tribunal's decision to restore the Trust's registration under section 12A of the Income Tax Act. The Court found the Trust's activities genuine and aligned with its educational objectives, emphasizing that violations of specific provisions did not warrant cancellation under section 12AA(3). The Court also held that the amended section 2(15) did not affect the Trust's charitable status, as its educational activities were deemed non-commercial and in line with charitable objectives. The appeal by the Revenue was dismissed. Case-Laws Income Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368411