https://www.taxtmi.com/caselaws?id=212710 The Tribunal upheld the rejection of registration under section 12AA and approval under section 80G for the trust running an educational institution. The Tribunal found that the trust's activities, including collecting fees for distance education programs, were commercial in nature and did not demonstrate charitable dedication. As the trust failed to show evidence of providing charitable services to the needy, the rejection by the Director of Income-tax (Exemptions) was deemed justified. Consequently, the appeals filed by the trust were dismissed, denying the benefits under sections 11 and 80G. en-us Wed, 28 Mar 2012 00:00:00 +0530 Tue, 19 Apr 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212710 The Tribunal upheld the rejection of registration under section 12AA and approval under section 80G for the trust running an educational institution. The Tribunal found that the trust's activities, including collecting fees for distance education programs, were commercial in nature and did not demonstrate charitable dedication. As the trust failed to show evidence of providing charitable services to the needy, the rejection by the Director of Income-tax (Exemptions) was deemed justified. Consequently, the appeals filed by the trust were dismissed, denying the benefits under sections 11 and 80G. Case-Laws Income Tax Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212710