https://www.taxtmi.com/caselaws?id=177824 The Tribunal overturned the rejection of registration under section 12A for a non-profit organization focused on education, emphasizing that registration should not be denied solely based on non-commencement of activities when the object is charitable. The Tribunal highlighted that the primary consideration should be the charitable nature of the object, rather than the timing of activity commencement. The decision aligned with a previous ruling by the Hon'ble Gujarat High Court, setting aside the rejection and deeming it appropriate to grant registration, with the assessment of exemption to be conducted later. en-us Wed, 06 Aug 2014 00:00:00 +0530 Wed, 20 Jan 2016 10:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177824 The Tribunal overturned the rejection of registration under section 12A for a non-profit organization focused on education, emphasizing that registration should not be denied solely based on non-commencement of activities when the object is charitable. The Tribunal highlighted that the primary consideration should be the charitable nature of the object, rather than the timing of activity commencement. The decision aligned with a previous ruling by the Hon'ble Gujarat High Court, setting aside the rejection and deeming it appropriate to grant registration, with the assessment of exemption to be conducted later. Case-Laws Income Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177824