https://www.taxtmi.com/caselaws?id=171502 The Appellate Tribunal ITAT Rajkot allowed the appeal, overturning the Commissioner's rejection of the registration application u/s 12A of the Income-tax Act, 1961 for the rural development institute. The Tribunal held that the training activities for stitching and embroidery, aimed at empowering rural women, qualified as charitable under section 2(15) of the Act. The Tribunal emphasized the charitable nature of the activities and directed the grant of registration to the assessee. en-us Fri, 11 Apr 2014 00:00:00 +0530 Tue, 21 Jul 2015 16:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171502 The Appellate Tribunal ITAT Rajkot allowed the appeal, overturning the Commissioner's rejection of the registration application u/s 12A of the Income-tax Act, 1961 for the rural development institute. The Tribunal held that the training activities for stitching and embroidery, aimed at empowering rural women, qualified as charitable under section 2(15) of the Act. The Tribunal emphasized the charitable nature of the activities and directed the grant of registration to the assessee. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171502