https://www.taxtmi.com/caselaws?id=346665 The Income Tax Appellate Tribunal (ITAT) allowed the appeal of the U.P. Wrestling Association, directing the Commissioner to register the association under Section 12AA of the Income Tax Act. The Tribunal held that the association's activities for the advancement of sport (Wrestling) were charitable. The ITAT's decision was based on the principle that registration should focus on the genuineness of the trust or society's objects, not on activities that have not yet commenced. The Tribunal's decision was upheld, dismissing the appeal and affirming the registration of the association under Section 12AA. en-us Tue, 11 Jul 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346665 The Income Tax Appellate Tribunal (ITAT) allowed the appeal of the U.P. Wrestling Association, directing the Commissioner to register the association under Section 12AA of the Income Tax Act. The Tribunal held that the association's activities for the advancement of sport (Wrestling) were charitable. The ITAT's decision was based on the principle that registration should focus on the genuineness of the trust or society's objects, not on activities that have not yet commenced. The Tribunal's decision was upheld, dismissing the appeal and affirming the registration of the association under Section 12AA. Case-Laws Income Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346665