Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA

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....07, presents an intricate legal issue pertaining to the alteration of objects by a society registered under Section 12A of the Income-tax Act, 1961, and the consequent implications on its registration status. Essential Facts and Procedural History * Initial Registration: The petitioner society obtained registration under Section 12A of the Act on August 16, 1975, based on its memorandum of asso....

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....power to cancel the registration under Section 12AA(3) of the Act. Since no such order was passed, the petitioner argued that their registration should be deemed valid​​. * Court's Interpretation: The court clarified that Section 12AA(3) applies when the objects remain the same, but the activities are not in line with those objects. In contrast, a complete alteration of objects, ....

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....ately, the court dismissed the writ petition, unable to grant any relief based on the arguments and evidence presented. The court upheld the principle that substantial changes in the objects of a registered society without due intimation to the Commissioner affect the survival of the registration under Section 12A of the Act​​. Legal Implications and Conclusion This case underscores ....