https://www.taxtmi.com/caselaws?id=401764 The Tribunal affirmed the rejection of registration under section 12AA of the Income Tax Act as the trust's activities were considered commercial, not charitable. The trust collected fees for training programs and rental income, which did not align with charitable purposes outlined in the trust deed. Despite arguments that the training programs were conducted as per government syllabus, the Tribunal upheld the CIT(E)'s decision, stating that the trust's actions favored commercial interests over charitable objectives. en-us Mon, 14 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 11:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401764 The Tribunal affirmed the rejection of registration under section 12AA of the Income Tax Act as the trust's activities were considered commercial, not charitable. The trust collected fees for training programs and rental income, which did not align with charitable purposes outlined in the trust deed. Despite arguments that the training programs were conducted as per government syllabus, the Tribunal upheld the CIT(E)'s decision, stating that the trust's actions favored commercial interests over charitable objectives. Case-Laws Income Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401764