https://www.taxtmi.com/caselaws?id=218975 The Tribunal directed the DIT(E) to re-examine whether the receipt of fees from marathon activities was incidental to the charitable objects of the society or constituted its main activity. If the society's activities were found to fall under the amended proviso to section 2(15), registration under section 12AA should not be granted. The appeal was allowed for statistical purposes, requiring further examination of the nature of the society's activities and their compliance with the definition of charitable purposes under the Income-tax Act. en-us Fri, 12 Oct 2012 00:00:00 +0530 Tue, 28 May 2013 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218975 The Tribunal directed the DIT(E) to re-examine whether the receipt of fees from marathon activities was incidental to the charitable objects of the society or constituted its main activity. If the society's activities were found to fall under the amended proviso to section 2(15), registration under section 12AA should not be granted. The appeal was allowed for statistical purposes, requiring further examination of the nature of the society's activities and their compliance with the definition of charitable purposes under the Income-tax Act. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218975