https://www.taxtmi.com/caselaws?id=419632 Existing registration under section 12AA could not be cancelled merely because receipts were treated as commercial or because the proviso to section 2(15) was invoked. The assessee's amended charitable objects were already on record, and the later withdrawal of the section 12A(1)(ab) application could not be used to undo an existing registration. The Tribunal also noted that the 2017 amendment to section 12A(1)(ab) operated from assessment year 2018-19, so the earlier position did not require such intimation. As the receipts arose from implementation of welfare schemes, routing payments through agreements, work orders, or TDS deductions did not convert the activity into trade, commerce, or business, and the registration was directed to continue. en-us Fri, 11 Mar 2022 00:00:00 +0530 Mon, 27 Jun 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419632 Existing registration under section 12AA could not be cancelled merely because receipts were treated as commercial or because the proviso to section 2(15) was invoked. The assessee's amended charitable objects were already on record, and the later withdrawal of the section 12A(1)(ab) application could not be used to undo an existing registration. The Tribunal also noted that the 2017 amendment to section 12A(1)(ab) operated from assessment year 2018-19, so the earlier position did not require such intimation. As the receipts arose from implementation of welfare schemes, routing payments through agreements, work orders, or TDS deductions did not convert the activity into trade, commerce, or business, and the registration was directed to continue. Case-Laws Income Tax Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419632