https://www.taxtmi.com/caselaws?id=249342 The ITAT allowed the appeal, directing registration of the society under Section 12AA of the Income Tax Act. Despite challenges regarding the source of funds and the genuineness of donors, the society's educational objectives were deemed charitable, meeting the criteria for registration. The ITAT emphasized that educational activities, even with commercial aspects, qualify as charitable under Section 2(15), supported by the CBDT Circular. The decision overturned the CIT's rejection, highlighting the trust's genuine pursuits and authentic objectives as sufficient grounds for registration. en-us Fri, 13 Jun 2014 00:00:00 +0530 Fri, 11 Jul 2014 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249342 The ITAT allowed the appeal, directing registration of the society under Section 12AA of the Income Tax Act. Despite challenges regarding the source of funds and the genuineness of donors, the society's educational objectives were deemed charitable, meeting the criteria for registration. The ITAT emphasized that educational activities, even with commercial aspects, qualify as charitable under Section 2(15), supported by the CBDT Circular. The decision overturned the CIT's rejection, highlighting the trust's genuine pursuits and authentic objectives as sufficient grounds for registration. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249342