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2010 (9) TMI 737 - ITAT, CHANDIGARHRegistration u/s 12AA - Withdrawal of registration granted earlier - the Society is sponsored by the State Government for the purposes of promoting, developing and popularizing non-conventional and renewable sources of energy - The first premise drawn by the Commissioner is that the activities carried out by the assessee are not in accordance with its objects - The other objection taken by the Commissioner to cancel the registration is that the objects of the society do not qualify to be for "charitable purpose" as per section 2(15) of the Act - Osuch an objection cannot be a basis to cancel registration in terms of section 12AA(3) of the Act. - Decided in favor of assessee.
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