https://www.taxtmi.com/caselaws?id=394461 The Tribunal allowed the appeal, directing the CIT to grant registration under Section 12AA to M/s. Arvinth Charitable Trust. Emphasizing the trust's charitable nature focused on patient care, education, and medical research, the Tribunal clarified that commercial activities incidental to charitable purposes do not disqualify an entity from charitable status. The Tribunal distinguished the trust's activities from profit-seeking ventures, highlighting that the proviso to Section 2(15) does not apply to trusts primarily engaged in relief, education, or medical care. The decision affirmed the charitable nature of the trust's endeavors. en-us Mon, 24 Feb 2020 00:00:00 +0530 Mon, 13 Apr 2020 16:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394461 The Tribunal allowed the appeal, directing the CIT to grant registration under Section 12AA to M/s. Arvinth Charitable Trust. Emphasizing the trust's charitable nature focused on patient care, education, and medical research, the Tribunal clarified that commercial activities incidental to charitable purposes do not disqualify an entity from charitable status. The Tribunal distinguished the trust's activities from profit-seeking ventures, highlighting that the proviso to Section 2(15) does not apply to trusts primarily engaged in relief, education, or medical care. The decision affirmed the charitable nature of the trust's endeavors. Case-Laws Income Tax Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394461