https://www.taxtmi.com/caselaws?id=281297 The court concluded that the Commissioner of Income Tax was not justified in canceling the registration of the trust under section 12AA(3) of the Income Tax Act. The court found that the trust's activities were genuine and aligned with its charitable objects, despite procedural lapses such as non-maintenance of proper books of accounts and non-filing of returns. The court emphasized that the trust's predominant purpose of education was charitable, and there was no evidence to support the allegations of diversion of funds for the benefit of trustees. As a result, the court allowed the appeal and reinstated the trust's registration under section 12AA. en-us Mon, 16 Jan 2017 00:00:00 +0530 Thu, 13 Jun 2019 06:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281297 The court concluded that the Commissioner of Income Tax was not justified in canceling the registration of the trust under section 12AA(3) of the Income Tax Act. The court found that the trust's activities were genuine and aligned with its charitable objects, despite procedural lapses such as non-maintenance of proper books of accounts and non-filing of returns. The court emphasized that the trust's predominant purpose of education was charitable, and there was no evidence to support the allegations of diversion of funds for the benefit of trustees. As a result, the court allowed the appeal and reinstated the trust's registration under section 12AA. Case-Laws Income Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281297