https://www.taxtmi.com/caselaws?id=409092 The Tribunal allowed the appeal, overturning the Commissioner's rejection of registration under section 12A of the Income Tax Act, 1961 for a club catering to Delhi police personnel. The Tribunal held that the club's activities aligned with charitable purposes and benefited a section of the public, making it eligible for registration. Emphasizing the importance of providing benefits to a section of the public, the Tribunal set aside the Commissioner's decision and directed the club's registration under section 12A. en-us Mon, 28 Jun 2021 00:00:00 +0530 Wed, 28 Jul 2021 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409092 The Tribunal allowed the appeal, overturning the Commissioner's rejection of registration under section 12A of the Income Tax Act, 1961 for a club catering to Delhi police personnel. The Tribunal held that the club's activities aligned with charitable purposes and benefited a section of the public, making it eligible for registration. Emphasizing the importance of providing benefits to a section of the public, the Tribunal set aside the Commissioner's decision and directed the club's registration under section 12A. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409092