https://www.taxtmi.com/caselaws?id=250882 The Income Tax Appellate Tribunal (ITAT) found in favor of the assessee, a company seeking registration under section 12A and approval under section 80G of the Income Tax Act. The ITAT directed the Director of Income Tax (Exemptions) to grant registration and reconsider approval under section 80G(5) upon meeting specified conditions. The ITAT emphasized that incidental commercial activities do not negate charitable status if they serve the main charitable purpose. Allegations of conducting activities outside India and lack of independent charitable activities were deemed unsubstantiated. The appeal of the assessee was allowed. en-us Wed, 23 Jul 2014 00:00:00 +0530 Thu, 28 Aug 2014 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250882 The Income Tax Appellate Tribunal (ITAT) found in favor of the assessee, a company seeking registration under section 12A and approval under section 80G of the Income Tax Act. The ITAT directed the Director of Income Tax (Exemptions) to grant registration and reconsider approval under section 80G(5) upon meeting specified conditions. The ITAT emphasized that incidental commercial activities do not negate charitable status if they serve the main charitable purpose. Allegations of conducting activities outside India and lack of independent charitable activities were deemed unsubstantiated. The appeal of the assessee was allowed. Case-Laws Income Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250882