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CIT ( E) v. Manna Trust ( 2023) 333 CTR 210 / 226 CTR 377 ( Raj)( HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Generation of reasonable surplus-Order of Tribunal quashing the revision order is affirmed. [S. 11, 12AA]

Dismissing the appeal of the Revenue the Court held that Generation of reasonable surplus cannot be the ground to hold that the Trust is not engaged in  charitable activities  especially  when the registration of the Trust under section 12AA has not been cancelled.(AY. 2016-17)