https://www.taxtmi.com/caselaws?id=283995 The Appellate Tribunal ITAT Ahmedabad overturned the Commissioner's decision to cancel the registration granted under section 12AA of the IT Act to the appellant. The Commissioner had canceled the registration citing that the appellant's activities were more commercial than charitable, and their receipts exceeded the prescribed limit. Despite amendments, the appellant argued for charitable status, but the Commissioner relied on the amended definition of "charitable purpose" to cancel the registration. The Tribunal reversed this decision, emphasizing specific conditions under section 12AA(3) and relevant precedents. en-us Fri, 20 Jan 2012 00:00:00 +0530 Wed, 23 Oct 2019 10:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283995 The Appellate Tribunal ITAT Ahmedabad overturned the Commissioner's decision to cancel the registration granted under section 12AA of the IT Act to the appellant. The Commissioner had canceled the registration citing that the appellant's activities were more commercial than charitable, and their receipts exceeded the prescribed limit. Despite amendments, the appellant argued for charitable status, but the Commissioner relied on the amended definition of "charitable purpose" to cancel the registration. The Tribunal reversed this decision, emphasizing specific conditions under section 12AA(3) and relevant precedents. Case-Laws Income Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283995