https://www.taxtmi.com/caselaws?id=185026 The Trust's appeals against the rejection of registration under section 12AA and refusal of approval under section 80G were successful. The Tribunal disagreed with the reasons provided by the DIT(E) for rejection, emphasizing the importance of charitable objects and absence of profit motive in the registration process. The matter was remitted back to the DIT(E) for reconsideration based on the charitable nature and compliance with section 2(15). The appeal against the refusal of approval under section 80G was also remitted for fresh consideration, stressing the necessity of a comprehensive assessment of charitable activities and compliance with relevant provisions for trust registration and approval. en-us Fri, 07 Sep 2012 00:00:00 +0530 Thu, 28 Jul 2016 13:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185026 The Trust's appeals against the rejection of registration under section 12AA and refusal of approval under section 80G were successful. The Tribunal disagreed with the reasons provided by the DIT(E) for rejection, emphasizing the importance of charitable objects and absence of profit motive in the registration process. The matter was remitted back to the DIT(E) for reconsideration based on the charitable nature and compliance with section 2(15). The appeal against the refusal of approval under section 80G was also remitted for fresh consideration, stressing the necessity of a comprehensive assessment of charitable activities and compliance with relevant provisions for trust registration and approval. Case-Laws Income Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185026