https://www.taxtmi.com/highlights?id=60055 Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations, namely, i) if the activities of the such trust or institution are not genuine or ii) not being carried out in accordance with the objects of the trust or institution as the case may be. Both the situations are mutually exclusive. The trust is carrying educational activities which are within the purview of the object clause of the trust deed - cancellation of the registration is not in accordance with law - AT en-us Mon, 11 Oct 2021 08:27:43 +0530 Mon, 11 Oct 2021 08:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60055 Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations, namely, i) if the activities of the such trust or institution are not genuine or ii) not being carried out in accordance with the objects of the trust or institution as the case may be. Both the situations are mutually exclusive. The trust is carrying educational activities which are within the purview of the object clause of the trust deed - cancellation of the registration is not in accordance with law - AT Highlights Income Tax Mon, 11 Oct 2021 08:27:43 +0530 https://www.taxtmi.com/highlights?id=60055