https://www.taxtmi.com/caselaws?id=332585 The Tribunal allowed the assessee's appeal, directing the Director of Income Tax (Exemptions) to grant registration under section 12AA. It emphasized that the society's primary objectives were charitable, and receiving incidental income did not disqualify it from charitable status. The Tribunal clarified that the proviso to section 2(15) should be considered during assessment, not at the registration stage. The decision was based on the finding that the Director of Income Tax (Exemptions) denied registration without sufficient reasons and that the society's activities were genuinely charitable in nature. en-us Thu, 11 Aug 2016 00:00:00 +0530 Wed, 21 Sep 2016 15:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332585 The Tribunal allowed the assessee's appeal, directing the Director of Income Tax (Exemptions) to grant registration under section 12AA. It emphasized that the society's primary objectives were charitable, and receiving incidental income did not disqualify it from charitable status. The Tribunal clarified that the proviso to section 2(15) should be considered during assessment, not at the registration stage. The decision was based on the finding that the Director of Income Tax (Exemptions) denied registration without sufficient reasons and that the society's activities were genuinely charitable in nature. Case-Laws Income Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332585