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2013 (2) TMI 29 - AT - Income TaxCanceling registration granted to the assessee u/s 12AA - the activities of the assessee do not qualify to fall within the meaning of charitable purpose as per proviso to section 2(15) inserted with effect from 1.4.2009 - Held that:- Such an objection cannot be the basis of invoke section 12AA(3) so as to cancel the registration already granted to the assessee under section 12A. Registration already granted to the assessee could not have been re-visited by the Commissioner on the basis of the reasoning aforesaid, since his power to cancel registration under section 12AA(3) was confined to the examination as to whether the activities of the assessee society/association are genuine or that the same are not being carried out in accordance with the stated objects. In the light of the discussion emerging form the order of the Commissioner action taken by the Commissioner does not fall within the parameters of section 12AA(3) and, therefore, the impugned order is bad in law - in favour of assessee.
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