https://www.taxtmi.com/caselaws?id=400512 The Court allowed the appeal, holding that the assessee trust is eligible for exemption under Section 12A of the Income Tax Act, and its activities are charitable, specifically for education and relief of the poor. The Court disagreed with the narrow interpretation of "education" by the authorities, applying the principle of estoppel to prevent retrospective cancellation of the trust's registration. The Court set aside the Tribunal's order, ruling in favor of the assessee on all issues. en-us Thu, 29 Oct 2020 00:00:00 +0530 Mon, 09 Nov 2020 13:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400512 The Court allowed the appeal, holding that the assessee trust is eligible for exemption under Section 12A of the Income Tax Act, and its activities are charitable, specifically for education and relief of the poor. The Court disagreed with the narrow interpretation of "education" by the authorities, applying the principle of estoppel to prevent retrospective cancellation of the trust's registration. The Court set aside the Tribunal's order, ruling in favor of the assessee on all issues. Case-Laws Income Tax Thu, 29 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400512