https://www.taxtmi.com/caselaws?id=373824 The Appellate Tribunal ITAT Delhi allowed the appeal by Sarv Hitkari Educational Society, directing the restoration of its registration under section 12A of the Income-tax Act. The cancellation of registration was deemed erroneous as the society did not violate conditions and the sale of land was found to be void ab initio due to lack of consideration. Despite engaging in a sham transaction, the society's genuine charitable activities were upheld, leading to the successful appeal and reinstatement of registration. en-us Fri, 30 Nov 2018 00:00:00 +0530 Mon, 21 Jan 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373824 The Appellate Tribunal ITAT Delhi allowed the appeal by Sarv Hitkari Educational Society, directing the restoration of its registration under section 12A of the Income-tax Act. The cancellation of registration was deemed erroneous as the society did not violate conditions and the sale of land was found to be void ab initio due to lack of consideration. Despite engaging in a sham transaction, the society's genuine charitable activities were upheld, leading to the successful appeal and reinstatement of registration. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373824