https://www.taxtmi.com/caselaws?id=297109 The Tribunal allowed the appeal filed by the assessee against the rejection of registration as a charitable institution under section 12AA of the Income-tax Act. The Tribunal found no concrete evidence to support the Commissioner's allegation of profit-making motives, emphasizing the commendable nature of running a Tamil medium school and providing free bus service to students. The excess income was deemed necessary for improving school facilities, and the concern regarding the limited number of trustees was dismissed as common practice for efficient management. The Tribunal directed the Commissioner to grant registration to the assessee trust, deeming the reasons provided by the Commissioner legally unsustainable. en-us Thu, 09 Jun 2011 00:00:00 +0530 Thu, 19 Aug 2021 14:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297109 The Tribunal allowed the appeal filed by the assessee against the rejection of registration as a charitable institution under section 12AA of the Income-tax Act. The Tribunal found no concrete evidence to support the Commissioner's allegation of profit-making motives, emphasizing the commendable nature of running a Tamil medium school and providing free bus service to students. The excess income was deemed necessary for improving school facilities, and the concern regarding the limited number of trustees was dismissed as common practice for efficient management. The Tribunal directed the Commissioner to grant registration to the assessee trust, deeming the reasons provided by the Commissioner legally unsustainable. Case-Laws Income Tax Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297109