https://www.taxtmi.com/caselaws?id=264375 The Appellate Tribunal ITAT Pune allowed the appeal and directed the Commissioner to grant registration to the assessee under section 12AA of the Income Tax Act, 1961. The Tribunal found that the activities of the assessee, aimed at improving the welfare of security guards, fell under 'general public utility' and were not primarily for commercial purposes. The decision emphasized the importance of considering the nature and purpose of activities in determining charitable status, particularly in cases involving nominal fees for services rendered. en-us Wed, 10 Jun 2015 00:00:00 +0530 Thu, 24 Sep 2015 09:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264375 The Appellate Tribunal ITAT Pune allowed the appeal and directed the Commissioner to grant registration to the assessee under section 12AA of the Income Tax Act, 1961. The Tribunal found that the activities of the assessee, aimed at improving the welfare of security guards, fell under 'general public utility' and were not primarily for commercial purposes. The decision emphasized the importance of considering the nature and purpose of activities in determining charitable status, particularly in cases involving nominal fees for services rendered. Case-Laws Income Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264375