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2006 (3) TMI 91 - HC - Income Tax
Charitable trust - registration u/s 12AA - "Whether the authorities were justified in denying registration to the petitioner under section 12AA of the Income-tax Act, 1961, on the ground that the activities of the assessee are purely commercial in nature?" - Sub-section (3) of section 12AA of the Act provides that where a trust or an institution has been granted registration under clause (b) of sub-section (1) and subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution. – authorities have not kept in mind these mandatory provisions. They have not applied their mind in the way they are expected to, before passing the impugned orders – impugned order is set aside