https://www.taxtmi.com/caselaws?id=195734 The Tribunal upheld the registration of the society under Section 12AA, dismissing the Revenue's appeal. It found the society's activities, including contributions to churches, pharmacy sales, and the Smile Surgery Project, were incidental to its charitable purpose of providing medical relief. The Tribunal also approved the surplus use from the Fun Fair Fund and the manufacture of medicines for charitable activities. The Tribunal concluded that alterations in the Memorandum of Association did not alter the society's primary charitable purpose. The Court affirmed the Tribunal's decision, granting registration under Section 12AA and dismissing the Revenue's appeal. en-us Thu, 26 Sep 2013 00:00:00 +0530 Wed, 10 Jul 2024 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195734 The Tribunal upheld the registration of the society under Section 12AA, dismissing the Revenue's appeal. It found the society's activities, including contributions to churches, pharmacy sales, and the Smile Surgery Project, were incidental to its charitable purpose of providing medical relief. The Tribunal also approved the surplus use from the Fun Fair Fund and the manufacture of medicines for charitable activities. The Tribunal concluded that alterations in the Memorandum of Association did not alter the society's primary charitable purpose. The Court affirmed the Tribunal's decision, granting registration under Section 12AA and dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195734