https://www.taxtmi.com/caselaws?id=384665 The High Court reinstated the registration of an educational institution under Section 12AA of the Income Tax Act, canceling the Commissioner's decision based on alleged violations of Section 13(1)(b). The Court held that cancellation under Section 12AA(3) requires proof of activities not being genuine or deviating from the institution's objects, which was lacking in the Commissioner's order. Disallowance of income under Section 13(1)(b) does not automatically lead to cancellation under Section 12AA(3). The Court found the Commissioner's decision erroneous and ruled in favor of the appellant, setting aside the cancellation and allowing the appeal with no costs. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 15 Jul 2026 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384665 The High Court reinstated the registration of an educational institution under Section 12AA of the Income Tax Act, canceling the Commissioner's decision based on alleged violations of Section 13(1)(b). The Court held that cancellation under Section 12AA(3) requires proof of activities not being genuine or deviating from the institution's objects, which was lacking in the Commissioner's order. Disallowance of income under Section 13(1)(b) does not automatically lead to cancellation under Section 12AA(3). The Court found the Commissioner's decision erroneous and ruled in favor of the appellant, setting aside the cancellation and allowing the appeal with no costs. Case-Laws Income Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384665