Section 12AA, read with section 13, of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure (Religious purposes) - Assessment year 2009-10 - Whether where assessee-trust had established institution for benefit of all sections of society and religious activities carried out by it were minuscule in comparison to its main activity, Commissioner could not cancel registration of trust on ground of violation of provisions of section 13(1)(b) - Held, yes [Paras 44 and 45] [In favour of assessee]
