https://www.taxtmi.com/caselaws?id=210066 The Tribunal upheld the decision of the Director of Income-tax (Exemptions) to refuse registration under section 12A and exemption under section 80G to the assessee, a society engaged in commercial activities rather than charitable endeavors. The Tribunal emphasized the necessity for genuine application of income towards charitable purposes and dismissed the appeals filed by the assessee. However, the Tribunal granted the assessee the opportunity to reapply for registration and exemption upon demonstrating a shift towards charitable activities in the future. en-us Fri, 29 Apr 2011 00:00:00 +0530 Fri, 30 Nov 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210066 The Tribunal upheld the decision of the Director of Income-tax (Exemptions) to refuse registration under section 12A and exemption under section 80G to the assessee, a society engaged in commercial activities rather than charitable endeavors. The Tribunal emphasized the necessity for genuine application of income towards charitable purposes and dismissed the appeals filed by the assessee. However, the Tribunal granted the assessee the opportunity to reapply for registration and exemption upon demonstrating a shift towards charitable activities in the future. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210066