https://www.taxtmi.com/caselaws?id=306325 The High Court dismissed the appeal filed by the revenue, upholding the Tribunal's decision to quash the cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961. The Court found that the activities of the trust were genuine and aligned with its objectives, emphasizing the importance of factual considerations and procedural fairness in such cases. The judgment favored the assessee, highlighting the proper application of donations for charitable purposes and rejecting allegations of non-genuine activities. en-us Tue, 13 Sep 2022 00:00:00 +0530 Sun, 22 Jan 2023 20:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306325 The High Court dismissed the appeal filed by the revenue, upholding the Tribunal's decision to quash the cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961. The Court found that the activities of the trust were genuine and aligned with its objectives, emphasizing the importance of factual considerations and procedural fairness in such cases. The judgment favored the assessee, highlighting the proper application of donations for charitable purposes and rejecting allegations of non-genuine activities. Case-Laws Income Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306325