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    <title>2019 (1) TMI 1268 - ITAT DELHI</title>
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    <description>The Tribunal found in favor of the assessee, canceling the withdrawal of registration under section 12AA(3) of the Income Tax Act. It determined that the activities conducted by the assessee were charitable, specifically focusing on medical relief for HIV/AIDS patients, and not business activities. The Tribunal directed the restoration of registration under section 12AA and granted the assessee exemptions under sections 11 and 12. The revenue&#039;s appeal was dismissed, while the assessee&#039;s appeal was allowed.</description>
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    <pubDate>Wed, 23 Jan 2019 00:00:00 +0530</pubDate>
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      <title>2019 (1) TMI 1268 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=374103</link>
      <description>The Tribunal found in favor of the assessee, canceling the withdrawal of registration under section 12AA(3) of the Income Tax Act. It determined that the activities conducted by the assessee were charitable, specifically focusing on medical relief for HIV/AIDS patients, and not business activities. The Tribunal directed the restoration of registration under section 12AA and granted the assessee exemptions under sections 11 and 12. The revenue&#039;s appeal was dismissed, while the assessee&#039;s appeal was allowed.</description>
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      <pubDate>Wed, 23 Jan 2019 00:00:00 +0530</pubDate>
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