https://www.taxtmi.com/caselaws?id=342095 The Tribunal held that the assessee could be treated as a registered trust under section 12AA of the Income Tax Act despite obtaining registration later. The Tribunal found the assessee's objectives charitable and directed the deletion of the addition, considering the donations were used for charitable purposes. Regarding the addition of Rs. 1,15,03,000/-, the Tribunal ruled that the assessee was entitled to exemption under section 10(23C)(iiiad) despite not being registered under section 12AA, citing relevant case law. The High Court upheld the Tribunal's decision, dismissing the appeal as no substantial question of law arose. en-us Thu, 23 Feb 2017 00:00:00 +0530 Sat, 29 Dec 2018 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342095 The Tribunal held that the assessee could be treated as a registered trust under section 12AA of the Income Tax Act despite obtaining registration later. The Tribunal found the assessee's objectives charitable and directed the deletion of the addition, considering the donations were used for charitable purposes. Regarding the addition of Rs. 1,15,03,000/-, the Tribunal ruled that the assessee was entitled to exemption under section 10(23C)(iiiad) despite not being registered under section 12AA, citing relevant case law. The High Court upheld the Tribunal's decision, dismissing the appeal as no substantial question of law arose. Case-Laws Income Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342095