https://www.taxtmi.com/caselaws?id=279969 The High Court held that the respondent erred in rejecting the petitioner's application for registration under section 12-A of the Income Tax Act. The Court emphasized that activities benefiting a specific class can still be considered charitable and directed the respondent to grant registration to the petitioner-association with effect from the financial year 1991-92, based on the amended proviso to section 12-A(a). en-us Fri, 10 Jul 1998 00:00:00 +0530 Thu, 18 Apr 2019 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279969 The High Court held that the respondent erred in rejecting the petitioner's application for registration under section 12-A of the Income Tax Act. The Court emphasized that activities benefiting a specific class can still be considered charitable and directed the respondent to grant registration to the petitioner-association with effect from the financial year 1991-92, based on the amended proviso to section 12-A(a). Case-Laws Income Tax Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279969