Dismissing the appeal of the Revenue the Court held that the Revenue has not doubted the charitable activities in accordance with the objects of the trust. Followed CIT (E) v. Sri Mayapur Dham Pilgrim and Visitors Trust (ITAT No. 312 of 2017, dated 16-2-2022).
CIT(E) v. Balaram Hanumandas Charitable Trust (2022) 287 Taxman 209/113 CCH 349 /(2023)456 ITR 438 (Cal.)(HC)
S. 12AA : Procedure for registration-Trust or institution-Money laundering-Not doubted the charitable activities-Cancellation of registration is not valid [S. 12A].