https://www.taxtmi.com/caselaws?id=252869 The High Court of Kerala upheld the denial of registration under Section 12AA of the Income Tax Act, 1961 to a society due to non-charitable activities, particularly the collection of capitation fees for student admissions at an engineering college run by the society. The court agreed with the Income Tax Appellate Tribunal's decision that the trust did not engage in charitable activities warranting registration. Despite attempts to retract statements and cite legal precedents, the court found the collection of capitation fees to be the basis for denial, leading to the dismissal of the Income Tax Appeal. en-us Mon, 27 Oct 2014 00:00:00 +0530 Wed, 18 Feb 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252869 The High Court of Kerala upheld the denial of registration under Section 12AA of the Income Tax Act, 1961 to a society due to non-charitable activities, particularly the collection of capitation fees for student admissions at an engineering college run by the society. The court agreed with the Income Tax Appellate Tribunal's decision that the trust did not engage in charitable activities warranting registration. Despite attempts to retract statements and cite legal precedents, the court found the collection of capitation fees to be the basis for denial, leading to the dismissal of the Income Tax Appeal. Case-Laws Income Tax Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252869