https://www.taxtmi.com/caselaws?id=179480 The Tribunal overturned the Director of Income-tax (Exemption)'s decision to refuse registration to a trust running an educational institution, 'Amby International School Academy,' in Mumbai. The Tribunal held that the trust's educational activities, despite high fees and elite status, aligned with charitable objectives under sec.2(15) of the Income-tax Act. Emphasizing that benefiting a section of the public was sufficient for charitable purposes, the Tribunal granted registration under sec.12AA, allowing the appeal and setting aside the Director's decision. en-us Wed, 25 Jan 2012 00:00:00 +0530 Wed, 09 May 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179480 The Tribunal overturned the Director of Income-tax (Exemption)'s decision to refuse registration to a trust running an educational institution, 'Amby International School Academy,' in Mumbai. The Tribunal held that the trust's educational activities, despite high fees and elite status, aligned with charitable objectives under sec.2(15) of the Income-tax Act. Emphasizing that benefiting a section of the public was sufficient for charitable purposes, the Tribunal granted registration under sec.12AA, allowing the appeal and setting aside the Director's decision. Case-Laws Income Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179480