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    <title>2018 (12) TMI 124 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals filed by The Rotary Megapolis Foundation, directing the Commissioner to provide registration under section 12AA and approval under section 80G. The Tribunal criticized the Commissioner&#039;s decision to reject the applications, emphasizing the Trust&#039;s charitable nature based on its activities and objects. It highlighted that registration does not permit misuse of funds for personal gain and underscored the importance of assessing charitable status annually. The judgment was issued on November 30, 2018.</description>
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      <description>The Tribunal allowed the appeals filed by The Rotary Megapolis Foundation, directing the Commissioner to provide registration under section 12AA and approval under section 80G. The Tribunal criticized the Commissioner&#039;s decision to reject the applications, emphasizing the Trust&#039;s charitable nature based on its activities and objects. It highlighted that registration does not permit misuse of funds for personal gain and underscored the importance of assessing charitable status annually. The judgment was issued on November 30, 2018.</description>
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