https://www.taxtmi.com/caselaws?id=259874 The tribunal held that the CIT's denial of registration to the appellant trust based on assumptions of profit motive from a franchise agreement was unfounded. Emphasizing that educational activities are inherently charitable under the Income Tax Act, the tribunal directed the CIT to grant registration under Section 12AA(1)(b). The appeal was allowed, overturning the CIT's decision, with the order issued on 27.02.2015. en-us Fri, 27 Feb 2015 00:00:00 +0530 Sat, 05 Mar 2016 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259874 The tribunal held that the CIT's denial of registration to the appellant trust based on assumptions of profit motive from a franchise agreement was unfounded. Emphasizing that educational activities are inherently charitable under the Income Tax Act, the tribunal directed the CIT to grant registration under Section 12AA(1)(b). The appeal was allowed, overturning the CIT's decision, with the order issued on 27.02.2015. Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259874