The PCIT was found to have improperly conflated renewal and cancellation proceedings under Section 12AB(4). The Court upheld that previous allegations could not obstruct the renewal of the trust's registration, especially since the Settlement Commission had acknowledged its charitable activities.
Educational Trust Registration Renewal Cannot Be Denied Over Earlier Allegations
The PCIT was found to have improperly conflated renewal and cancellation proceedings under Section 12AB(4). The Court upheld that previous allegations could not obstruct the renewal of the trust's registration, especially since the Settlement Commission had acknowledged its charitable activities.
Citations
- Income Tax Act (2026)
Source:taxguru.in