https://www.taxtmi.com/caselaws?id=338953 The Tribunal allowed the appeal, directing the CIT (Exemptions) to grant registration to the society. The Tribunal found the society's aims and objects to be charitable under Section 2(15) of the Act, emphasizing that registration should be based on the charitable nature of the trust's objects. The Tribunal noted the society's establishment for skill imparting and public benefit advancement, with assets to be transferred to a similar society with State Government consent upon dissolution. The Tribunal highlighted the absence of findings questioning the genuineness of the society and emphasized that registration should not depend on the commencement of charitable activities. en-us Thu, 03 Nov 2016 00:00:00 +0530 Wed, 15 Feb 2017 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338953 The Tribunal allowed the appeal, directing the CIT (Exemptions) to grant registration to the society. The Tribunal found the society's aims and objects to be charitable under Section 2(15) of the Act, emphasizing that registration should be based on the charitable nature of the trust's objects. The Tribunal noted the society's establishment for skill imparting and public benefit advancement, with assets to be transferred to a similar society with State Government consent upon dissolution. The Tribunal highlighted the absence of findings questioning the genuineness of the society and emphasized that registration should not depend on the commencement of charitable activities. Case-Laws Income Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338953