https://www.taxtmi.com/caselaws?id=267670 The Tribunal allowed the appeal, quashing the Commissioner of Income-Tax's denial of registration under Section 12A of the Income-Tax Act. The Tribunal condoned the delay in filing the appeal, noting it was justified. It found the society's activities genuine and charitable, emphasizing that collecting fees for educational purposes did not amount to commercial activity. The Tribunal disagreed with the CIT's reasons for denial, stating that unsecured loans and amendments in the Memorandum of Association were not valid grounds for refusal. The society was directed to be granted registration under Section 12A. en-us Wed, 30 Sep 2015 00:00:00 +0530 Tue, 10 Nov 2015 21:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267670 The Tribunal allowed the appeal, quashing the Commissioner of Income-Tax's denial of registration under Section 12A of the Income-Tax Act. The Tribunal condoned the delay in filing the appeal, noting it was justified. It found the society's activities genuine and charitable, emphasizing that collecting fees for educational purposes did not amount to commercial activity. The Tribunal disagreed with the CIT's reasons for denial, stating that unsecured loans and amendments in the Memorandum of Association were not valid grounds for refusal. The society was directed to be granted registration under Section 12A. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267670