https://www.taxtmi.com/caselaws?id=236908 The Tribunal upheld the CIT's decision, ruling that the construction of dry latrines under a contract with DUDA did not qualify as a charitable purpose under Section 2(15) of the Income-tax Act. The Tribunal found that the activities were in the nature of trade, commerce, or business and involved consideration, thus falling outside the scope of charitable activities. Consequently, the appeal by the assessee was dismissed, affirming the denial of registration under Section 12AA. en-us Fri, 06 Sep 2013 00:00:00 +0530 Thu, 12 Sep 2013 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236908 The Tribunal upheld the CIT's decision, ruling that the construction of dry latrines under a contract with DUDA did not qualify as a charitable purpose under Section 2(15) of the Income-tax Act. The Tribunal found that the activities were in the nature of trade, commerce, or business and involved consideration, thus falling outside the scope of charitable activities. Consequently, the appeal by the assessee was dismissed, affirming the denial of registration under Section 12AA. Case-Laws Income Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236908