Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA

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..... h Court in 2007, presents an intricate legal issue pertaining to the alteration of objects by a society registered under Section 12A of the Income-tax Act, 1961 , and the consequent implications on its registration status. Essential Facts and Procedural History Initial Registration : The petitioner society obtained registration under Section 12A of the Act on August 16, 1975, based .....

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..... nly the Commissioner has the power to cancel the registration under Section 12AA(3) of the Act. Since no such order was passed, the petitioner argued that their registration should be deemed valid​​. Court's Interpretation : The court clarified that Section 12AA(3) applies when the objects remain the same, but the activities are not in line with those objects. In contrast, .....

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..... Dismissal of the Writ Petition : Ultimately, the court dismissed the writ petition, unable to grant any relief based on the arguments and evidence presented. The court upheld the principle that substantial changes in the objects of a registered society without due intimation to the Commissioner affect the survival of the registration under Section 12A of the Act​​. Legal Im .....

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