https://www.taxtmi.com/caselaws?id=345252 The court dismissed the appeal, affirming the assessee's entitlement to registration under Section 12A. It held that the focus on gross receipts was premature and emphasized examining activities falling under the first six categories of charitable purpose. The court clarified that gross receipts are relevant for exemptions under Sections 11 or 12, not initial registration. The Tribunal was not bound to follow decisions on different legal questions. The appeal was dismissed, and the question of law was decided against the department, with no costs awarded. en-us Wed, 15 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345252 The court dismissed the appeal, affirming the assessee's entitlement to registration under Section 12A. It held that the focus on gross receipts was premature and emphasized examining activities falling under the first six categories of charitable purpose. The court clarified that gross receipts are relevant for exemptions under Sections 11 or 12, not initial registration. The Tribunal was not bound to follow decisions on different legal questions. The appeal was dismissed, and the question of law was decided against the department, with no costs awarded. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345252