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    <title>2017 (12) TMI 1165 - ITAT DELHI</title>
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    <description>The Tribunal directed the Ld. CIT(E) to grant registration to the appellant under section 12AA of the Act, allowing the appeal filed by the appellant. The Tribunal found the appellant met the conditions for registration, emphasizing the genuineness of their educational activities and dismissing objections raised regarding fund diversion and property ownership. The decision was supported by precedents from Punjab &amp;amp; Haryana High Court and Kerala High Court, highlighting the importance of the society&#039;s true charitable purpose in granting registration.</description>
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      <description>The Tribunal directed the Ld. CIT(E) to grant registration to the appellant under section 12AA of the Act, allowing the appeal filed by the appellant. The Tribunal found the appellant met the conditions for registration, emphasizing the genuineness of their educational activities and dismissing objections raised regarding fund diversion and property ownership. The decision was supported by precedents from Punjab &amp;amp; Haryana High Court and Kerala High Court, highlighting the importance of the society&#039;s true charitable purpose in granting registration.</description>
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