CIT not entitled to withdraw Sec. 12A registration for non charitable activities

Advocate Akhilesh Kumar Sah Cancellation of registration of a charitable trust or an institution as per Section 12AA(3) The proviso to section 2(15) of the Income Tax Act, 1961 (in short “the Act”) has been substituted by the Finance Act, 2015(w.e.f. 1-4-16) which is as follows: Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or ...