https://www.taxtmi.com/caselaws?id=769928 ITAT Pune allowed the appeal challenging cancellation of registration under sections 12A and 12AB. The tribunal held that CIT(E) was not justified in cancelling registration of a trust established in 1930 for specific castes, as it predated the Income Tax Act, 1961. The trust had been consistently registered and assessed since 1975 without issues. ITAT rejected grounds including non-registration under BPT Act, investment violations, and commercial activities, emphasizing the rule of consistency in tax proceedings and noting that donations to other charitable trusts are permissible charitable activities. en-us Tue, 29 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769928 ITAT Pune allowed the appeal challenging cancellation of registration under sections 12A and 12AB. The tribunal held that CIT(E) was not justified in cancelling registration of a trust established in 1930 for specific castes, as it predated the Income Tax Act, 1961. The trust had been consistently registered and assessed since 1975 without issues. ITAT rejected grounds including non-registration under BPT Act, investment violations, and commercial activities, emphasizing the rule of consistency in tax proceedings and noting that donations to other charitable trusts are permissible charitable activities. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769928