https://www.taxtmi.com/caselaws?id=391885 The HC upheld the Tribunal's quashing of the Director of Income Tax's order canceling the respondent's registration under Section 12AA(3). The Director failed to demonstrate that the respondent's activities were not genuine or inconsistent with its charitable objects, as required for cancellation. The Director's reliance on the proviso to Section 2(15) as a ground for cancellation was held improper, since such a determination affects exemption in assessment proceedings but does not justify cancellation of registration. The HC found no error in the Tribunal's conclusion that the Director's order lacked specific factual findings necessary under Section 12AA(3). The decision was against the revenue. en-us Fri, 24 Jan 2020 00:00:00 +0530 Mon, 28 Jul 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391885 The HC upheld the Tribunal's quashing of the Director of Income Tax's order canceling the respondent's registration under Section 12AA(3). The Director failed to demonstrate that the respondent's activities were not genuine or inconsistent with its charitable objects, as required for cancellation. The Director's reliance on the proviso to Section 2(15) as a ground for cancellation was held improper, since such a determination affects exemption in assessment proceedings but does not justify cancellation of registration. The HC found no error in the Tribunal's conclusion that the Director's order lacked specific factual findings necessary under Section 12AA(3). The decision was against the revenue. Case-Laws Income Tax Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391885