https://www.taxtmi.com/caselaws?id=329270 The Tribunal ruled in favor of the appellant trust, finding that the Director of Income Tax erred in denying registration under Section 12A. It determined that running a pre-school qualifies as a charitable activity under Section 2(15) and that charging fees for pre-school activities does not necessarily constitute a commercial activity. The Tribunal directed the DIT to grant registration to the trust and allowed the Assessing Officer to review income application and compliance in future assessments. The appeal was allowed, and the order was issued on 24th June 2016. en-us Fri, 24 Jun 2016 00:00:00 +0530 Fri, 12 Aug 2016 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329270 The Tribunal ruled in favor of the appellant trust, finding that the Director of Income Tax erred in denying registration under Section 12A. It determined that running a pre-school qualifies as a charitable activity under Section 2(15) and that charging fees for pre-school activities does not necessarily constitute a commercial activity. The Tribunal directed the DIT to grant registration to the trust and allowed the Assessing Officer to review income application and compliance in future assessments. The appeal was allowed, and the order was issued on 24th June 2016. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329270