Section 10(22) of the Income Tax Act

A trust deed can be rectified by the settler through a supplementary deed or by a competent civil court under the Specific Relief Act, and such rectification may be considered for claiming exemption under Section 11.

Amended provisions cannot be applied retrospectively if it leads to an incorrect outcome for the assessment year under consideration.

The Income Tax Appellate Tribunal (ITAT) held that the Department can cancel the registration granted to a society under Section 12AA if the activities of the trust are not genuine or not carried on in accordance with its objects.

The Commissioner of Income Tax (CIT) does not have the jurisdiction to cancel the registration of a trust under Section 12AA(3) solely based on information about wrongful means of earning fees, if there is no evidence of misutilisation of funds and the trust continues to carry on its prescribed activities.

Non-maintenance and non-filing of regular returns by a trust cannot be a ground for cancellation of its registration granted under Section 12AA, provided its objects are for educational purposes and there is no allegation that it is not running an educational institution.

An institution is eligible for exemption under Section 10(22) if it solely exists for educational purposes and not for profit, and its income is considered the income of the educational institution.

The mere collection of donations from students at the time of admission by an educational society does not, in itself, warrant the cancellation of its registration under Section 12AA(3) of the Income Tax Act.

An educational institution existing solely for education is exempt under Section 10(22), and this status applies even if the facts and activities remain unchanged.