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32. CIT v. Baba Gandha Singh Education Trust: (2026) 489 ITR 217 (P&H): 2026 SCC OnLine P&H 17341: (2026) 350 CTR 336 (P&H):
Date of order 27/02/2026:
Ss. 2(15) and 12AA of ITA 1961
Charitable trust — Registration under section. 12AA — Charitable purpose — S. 2(15) — Cancellation of registration — Condition precedent — Finding that assessee is not carrying out its activities in line with its objects — Has to be proved with material on record — Mere generation of surplus money by itself is not a ground to cancel registration — No finding that assessee had generated surplus by indulging in any activity not as per its objects — Manner in which surplus used could not be dictated by — Assessee using surplus to invest in educational infrastructure — That assessee failed to use surplus to allow subsidy to poor students is not a ground for cancellation of registration.
The assessee-trust, Baba Gandha Singh Educational Trust, was pursuing educational activities. On application made by the assessee trust on April 11, 2007, the assessee trust was granted registration under section. 12AA of the Income-tax Act, 1961, vide order dated August 29, 2007 with effect from April 1, 2007 for pursuing educational activ
