https://www.taxtmi.com/caselaws?id=286977 Withdrawal of registration under section 12AA(3) requires a factual finding that the trust's activities are not genuine or are not carried out in accordance with its objects. The amended definition of charitable purpose under section 2(15) and its provisos may affect exemption eligibility, but they do not by themselves justify cancellation of registration. The later insertion of section 13(8) reinforces the distinction between continuation of registration and denial of exemption in a particular year. Where interest and rental receipts are asserted to be incidental to statutory objects, the factual nexus must be established on the record; if it is unclear, the matter requires fresh factual determination. en-us Tue, 31 Dec 2013 00:00:00 +0530 Mon, 23 Mar 2020 16:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286977 Withdrawal of registration under section 12AA(3) requires a factual finding that the trust's activities are not genuine or are not carried out in accordance with its objects. The amended definition of charitable purpose under section 2(15) and its provisos may affect exemption eligibility, but they do not by themselves justify cancellation of registration. The later insertion of section 13(8) reinforces the distinction between continuation of registration and denial of exemption in a particular year. Where interest and rental receipts are asserted to be incidental to statutory objects, the factual nexus must be established on the record; if it is unclear, the matter requires fresh factual determination. Case-Laws Income Tax Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286977