https://www.taxtmi.com/caselaws?id=346106 The Tribunal upheld the rejection of the application for registration under section 12A(a) of the Income Tax Act, determining that the assessee's activities were commercial rather than charitable. The decision was influenced by the 2008 amendment to section 2(15), which clarified that commercial activities do not qualify as charitable purposes. The Tribunal emphasized the importance of distinguishing between commercial and charitable activities to maintain eligibility for tax exemptions, dismissing the appeal and affirming the CIT's order. en-us Mon, 02 Jan 2017 00:00:00 +0530 Fri, 04 Aug 2017 07:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346106 The Tribunal upheld the rejection of the application for registration under section 12A(a) of the Income Tax Act, determining that the assessee's activities were commercial rather than charitable. The decision was influenced by the 2008 amendment to section 2(15), which clarified that commercial activities do not qualify as charitable purposes. The Tribunal emphasized the importance of distinguishing between commercial and charitable activities to maintain eligibility for tax exemptions, dismissing the appeal and affirming the CIT's order. Case-Laws Income Tax Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346106