https://www.taxtmi.com/caselaws?id=63864 The Tribunal allowed the appeal and restored the registration granted to the assessee under section 12AA of the Income Tax Act. It held that the assessee's activities constituted charitable purposes under section 2(15) and were not considered trade, commerce, or business. The Tribunal emphasized that the assessment of the activities falling under the proviso to section 2(15) should be done during income computation, not at the time of registration. en-us Fri, 13 Nov 2009 00:00:00 +0530 Sat, 02 Sep 2023 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63864 The Tribunal allowed the appeal and restored the registration granted to the assessee under section 12AA of the Income Tax Act. It held that the assessee's activities constituted charitable purposes under section 2(15) and were not considered trade, commerce, or business. The Tribunal emphasized that the assessment of the activities falling under the proviso to section 2(15) should be done during income computation, not at the time of registration. Case-Laws Income Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63864