https://www.taxtmi.com/caselaws?id=262995 Charitable registration under section 12AA cannot be denied to a minority educational society merely because it admits some non-minority students, unless the facts show a prohibited benefit to a particular community or a non-genuine commercial motive. Allegations about building fund, caution money, and interest-free advances were not enough, on the stated facts, to defeat charitable character. Fresh reassessment under section 147 was also treated as permissible where the earlier annulment arose only from a jurisdictional defect in notice service and the merits of escapement had not been finally decided; pending appeal did not bar a new initiation. The registration issue favoured the society, while the reassessment challenge failed. en-us Mon, 20 Jul 2015 00:00:00 +0530 Fri, 14 Aug 2015 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262995 Charitable registration under section 12AA cannot be denied to a minority educational society merely because it admits some non-minority students, unless the facts show a prohibited benefit to a particular community or a non-genuine commercial motive. Allegations about building fund, caution money, and interest-free advances were not enough, on the stated facts, to defeat charitable character. Fresh reassessment under section 147 was also treated as permissible where the earlier annulment arose only from a jurisdictional defect in notice service and the merits of escapement had not been finally decided; pending appeal did not bar a new initiation. The registration issue favoured the society, while the reassessment challenge failed. Case-Laws Income Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262995