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ITAT allowed the appeal and directed registration under section 12AB read with section 12A, holding that the assessee's objects are charitable within section 2(15), its activities are genuine and in furtherance of those objects, and no statutory violation was shown. The Tribunal found the assessee had satisfactorily evidenced short-term activities (including sanctioned school training camps, photographs and successful trainee participation) and that non-production of bills and vouchers was immaterial on the facts. The CIT (Exemption) was reproached for failing to apply independent mind to the applicant's submissions, and the registration refusal was set aside.
ITAT allowed the appeal and directed registration under section 12AB read with section 12A, holding that the assessee's objects are charitable within section 2(15), its activities are genuine and in furtherance of those objects, and no statutory violation was shown. The Tribunal found the assessee had satisfactorily evidenced short-term activities (including sanctioned school training camps, photographs and successful trainee participation) and that non-production of bills and vouchers was immaterial on the facts. The CIT (Exemption) was reproached for failing to apply independent mind to the applicant's submissions, and the registration refusal was set aside.
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