https://www.taxtmi.com/caselaws?id=298042 Registration of a charitable educational trust under section 12A cannot be cancelled under section 12AA(3) merely because it collected voluntary building fund or donations from students and parents. Cancellation requires a finding that the activities are not genuine or are not carried out in accordance with the trust's objects; here, the collections were recorded in the books, applied towards infrastructure, and were not shown to breach the statutory conditions for withdrawal. Once the cancellation was set aside and registration restored, the denial of exemption under section 11 also failed, and the trust was held entitled to that exemption for the relevant assessment year. en-us Wed, 31 Jul 2019 00:00:00 +0530 Wed, 06 Oct 2021 20:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298042 Registration of a charitable educational trust under section 12A cannot be cancelled under section 12AA(3) merely because it collected voluntary building fund or donations from students and parents. Cancellation requires a finding that the activities are not genuine or are not carried out in accordance with the trust's objects; here, the collections were recorded in the books, applied towards infrastructure, and were not shown to breach the statutory conditions for withdrawal. Once the cancellation was set aside and registration restored, the denial of exemption under section 11 also failed, and the trust was held entitled to that exemption for the relevant assessment year. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298042