https://www.taxtmi.com/caselaws?id=372621 The Tribunal upheld the cancellation of the respondent-assessee's registration under Section 12AA, finding contributions to churches/institutions for advertisement justified. The objection regarding selling medicines from the pharmacy was dismissed, as profits were used for charity. The Smile Surgery Project and surplus in the Fun Fair Fund were deemed non-commercial, supporting ex-employees. The manufacture of medicines for charity was accepted. The Court dismissed the Revenue's appeal, stating issues not raised before the Tribunal should not be considered, finding no injustice in the decision. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 26 Dec 2018 11:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372621 The Tribunal upheld the cancellation of the respondent-assessee's registration under Section 12AA, finding contributions to churches/institutions for advertisement justified. The objection regarding selling medicines from the pharmacy was dismissed, as profits were used for charity. The Smile Surgery Project and surplus in the Fun Fair Fund were deemed non-commercial, supporting ex-employees. The manufacture of medicines for charity was accepted. The Court dismissed the Revenue's appeal, stating issues not raised before the Tribunal should not be considered, finding no injustice in the decision. Case-Laws Income Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372621