https://www.taxtmi.com/caselaws?id=255910 The Tribunal allowed the appeal, directing the Director of Income Tax (Exemptions) to grant registration under section 12A of the Income Tax Act, 1961. It held that the appellant's activities, aimed at assisting retiring/retired army personnel and their dependents, were charitable in nature despite nominal fees charged. The Tribunal emphasized that the organization operated on a "No Profit No Loss Basis," catering exclusively to army personnel, and lacked a profit motive, distinguishing it from commercial activities. The rejection of registration was deemed erroneous, highlighting the charitable intent of the organization. en-us Thu, 22 Jan 2015 00:00:00 +0530 Tue, 19 May 2015 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255910 The Tribunal allowed the appeal, directing the Director of Income Tax (Exemptions) to grant registration under section 12A of the Income Tax Act, 1961. It held that the appellant's activities, aimed at assisting retiring/retired army personnel and their dependents, were charitable in nature despite nominal fees charged. The Tribunal emphasized that the organization operated on a "No Profit No Loss Basis," catering exclusively to army personnel, and lacked a profit motive, distinguishing it from commercial activities. The rejection of registration was deemed erroneous, highlighting the charitable intent of the organization. Case-Laws Income Tax Thu, 22 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255910