Trust Keeps 130-Year Registration: No Evidence of Deviating from Charitable Purpose u/ss 12AA(3) and 2(15) of Income Tax Act.

Cancellation of registration of Trust u/s 12AA(3) – Charitable purpose or not u/s 2(15) – no material brought on record which could suggest that the assessee trust has deviated from its objects which it has been pursuing since last 130 years, the proviso to Sec. 2(15) of the Act is not applicable - AT .....

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