https://www.taxtmi.com/caselaws?id=78591 The High Court upheld the Income Tax Appellate Tribunal's decision to grant registration to the society under Section 12AA of the Income Tax Act. The Court affirmed that the society's activities, including running a Senior Secondary School and maintaining accounts, qualified as charitable under Section 2(15) of the Act. The Court found the society's objects genuine and emphasized that the existence of surplus income did not negate its charitable status. The Tribunal's findings for the assessment year 2006-07 were crucial in determining the society's charitable status, leading to the dismissal of the appeal. en-us Fri, 27 Aug 2010 00:00:00 +0530 Tue, 30 Nov 2010 21:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78591 The High Court upheld the Income Tax Appellate Tribunal's decision to grant registration to the society under Section 12AA of the Income Tax Act. The Court affirmed that the society's activities, including running a Senior Secondary School and maintaining accounts, qualified as charitable under Section 2(15) of the Act. The Court found the society's objects genuine and emphasized that the existence of surplus income did not negate its charitable status. The Tribunal's findings for the assessment year 2006-07 were crucial in determining the society's charitable status, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78591