https://www.taxtmi.com/caselaws?id=359087 The Tribunal allowed the appeal by the Association of Third Party Administrators (ATPA) against the Commissioner of Income Tax (Exemptions) [CIT (E)], Delhi, who refused registration under section 12AA. The Tribunal found that ATPA's activities aimed at benefiting the general public in insurance and health facilities, not just its members. Relying on judicial precedents, the Tribunal held that ATPA qualified for registration under section 12AA. The CIT (E) was directed to grant registration to the assessee. en-us Thu, 19 Apr 2018 00:00:00 +0530 Tue, 24 Apr 2018 09:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359087 The Tribunal allowed the appeal by the Association of Third Party Administrators (ATPA) against the Commissioner of Income Tax (Exemptions) [CIT (E)], Delhi, who refused registration under section 12AA. The Tribunal found that ATPA's activities aimed at benefiting the general public in insurance and health facilities, not just its members. Relying on judicial precedents, the Tribunal held that ATPA qualified for registration under section 12AA. The CIT (E) was directed to grant registration to the assessee. Case-Laws Income Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359087