https://www.taxtmi.com/caselaws?id=270105 The Tribunal directed the Commissioner of Income Tax (Appeals) to grant registration to the assessee under sections 12A/12AA of the Income Tax Act, 1961, overturning the rejection of registration. The Tribunal found the trust's objectives to be genuinely charitable, emphasizing the importance of intentions over the timing of activities. Concerns about potential commercial activities were dismissed, with evidence of charitable initiatives like free coaching camps and tournaments supporting the charitable nature of the trust's activities. The rejection was deemed invalid, and the appeal was allowed. en-us Fri, 14 Aug 2015 00:00:00 +0530 Tue, 29 Dec 2015 01:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270105 The Tribunal directed the Commissioner of Income Tax (Appeals) to grant registration to the assessee under sections 12A/12AA of the Income Tax Act, 1961, overturning the rejection of registration. The Tribunal found the trust's objectives to be genuinely charitable, emphasizing the importance of intentions over the timing of activities. Concerns about potential commercial activities were dismissed, with evidence of charitable initiatives like free coaching camps and tournaments supporting the charitable nature of the trust's activities. The rejection was deemed invalid, and the appeal was allowed. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270105