https://www.taxtmi.com/caselaws?id=197354 The Tribunal set aside the Commissioner of Income-tax's order and directed a fresh examination of the appellant's application for registration, emphasizing the need to provide the appellant with a proper opportunity to demonstrate the genuineness and charitable nature of their activities. The Tribunal clarified that the proviso to section 2(15) should not be applied retrospectively and instructed the CIT to rectify the order if the appellant's activities post-1.4.2009 are deemed non-charitable under the amended definition. The appeal was statistically allowed. en-us Fri, 04 Jul 2014 00:00:00 +0530 Tue, 18 Apr 2023 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197354 The Tribunal set aside the Commissioner of Income-tax's order and directed a fresh examination of the appellant's application for registration, emphasizing the need to provide the appellant with a proper opportunity to demonstrate the genuineness and charitable nature of their activities. The Tribunal clarified that the proviso to section 2(15) should not be applied retrospectively and instructed the CIT to rectify the order if the appellant's activities post-1.4.2009 are deemed non-charitable under the amended definition. The appeal was statistically allowed. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197354