https://www.taxtmi.com/caselaws?id=260622 The Tribunal upheld the rejection of registration under s. 12AA of the Act for a trust operating an educational institution. Despite the trust's claims of charitable activities, evidence of collecting capitation fees for profit led to the conclusion that the institution was run commercially. Citing legal precedents, the Tribunal determined that engaging in commercial activities, even under the guise of charity, disqualified the trust from charitable status. The appeal was dismissed, affirming that the trust was not eligible for registration as a charitable institution under s. 12AA of the Act. en-us Fri, 27 Jun 2014 00:00:00 +0530 Thu, 18 Jun 2015 10:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260622 The Tribunal upheld the rejection of registration under s. 12AA of the Act for a trust operating an educational institution. Despite the trust's claims of charitable activities, evidence of collecting capitation fees for profit led to the conclusion that the institution was run commercially. Citing legal precedents, the Tribunal determined that engaging in commercial activities, even under the guise of charity, disqualified the trust from charitable status. The appeal was dismissed, affirming that the trust was not eligible for registration as a charitable institution under s. 12AA of the Act. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260622