https://www.taxtmi.com/caselaws?id=239726 The Tribunal upheld the decision of the Director of Income-tax (Exemptions) to deny registration under Section 12AA to the charitable institution. It found that the institution was not independent, being substantially controlled by an overseas entity and operating through another organization. Additionally, violations of Section 13 were noted, as the institution's income benefitted the overseas entity. As a result, the Tribunal dismissed the appeal, affirming the denial of registration under Section 12AA. en-us Thu, 28 Mar 2013 00:00:00 +0530 Thu, 23 Apr 2015 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239726 The Tribunal upheld the decision of the Director of Income-tax (Exemptions) to deny registration under Section 12AA to the charitable institution. It found that the institution was not independent, being substantially controlled by an overseas entity and operating through another organization. Additionally, violations of Section 13 were noted, as the institution's income benefitted the overseas entity. As a result, the Tribunal dismissed the appeal, affirming the denial of registration under Section 12AA. Case-Laws Income Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239726