https://www.taxtmi.com/caselaws?id=248599 The Appellate Tribunal ITAT Hyderabad allowed the appeal against the denial of registration under S.12AA of the Income-tax Act, 1961 to the assessee for engaging in publication activities. Relying on legal precedents, including cases involving the distribution of religious texts, the Tribunal held that such activities can be considered charitable under S.2(15) of the Act. It was emphasized that trusts involved in both charitable and religious activities are eligible for exemption under S.11(1)(a). The impugned order was set aside, and the matter was remanded for reconsideration, with a directive to grant registration if other conditions are met. The appeal of the assessee was allowed on 29.5.2014. en-us Thu, 29 May 2014 00:00:00 +0530 Tue, 17 Jun 2014 22:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248599 The Appellate Tribunal ITAT Hyderabad allowed the appeal against the denial of registration under S.12AA of the Income-tax Act, 1961 to the assessee for engaging in publication activities. Relying on legal precedents, including cases involving the distribution of religious texts, the Tribunal held that such activities can be considered charitable under S.2(15) of the Act. It was emphasized that trusts involved in both charitable and religious activities are eligible for exemption under S.11(1)(a). The impugned order was set aside, and the matter was remanded for reconsideration, with a directive to grant registration if other conditions are met. The appeal of the assessee was allowed on 29.5.2014. Case-Laws Income Tax Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248599