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of <h1>Allahabad High Court Rules: Society Must Notify Commissioner of Objective Changes u/s 12A for Tax-Exempt Status.</h1> The Allahabad High Court case from 2007 addresses the legal implications of a society altering its objectives after registration under Section 12A of the Income-tax Act, 1961. Initially registered in 1975, the society expanded its objectives in 2000, including religious elements, without notifying the Commissioner of Income-tax, as required. The Income-tax Officer determined that the registration was invalid due to these changes. The court ruled that significant alterations in objectives undermine the basis of registration, necessitating immediate notification to the Commissioner. The court dismissed the society's petition, emphasizing the importance of compliance with statutory requirements for maintaining tax-exempt status.
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