https://www.taxtmi.com/caselaws?id=413692 The ITAT directed the PCIT(E) to grant registration under Section 12AA to the appellant society, emphasizing that the profit motive should not be predominant and that the charitable activities were satisfactorily demonstrated. The ITAT found no adverse inference on the charitable activities or leasehold land issues, and since the objection regarding franchisee fees had already been addressed in favor of the assessee in a previous order, registration was granted from the date of the application. The appeal was allowed, and the order was pronounced on 14.10.2021. en-us Thu, 14 Oct 2021 00:00:00 +0530 Mon, 18 Oct 2021 09:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413692 The ITAT directed the PCIT(E) to grant registration under Section 12AA to the appellant society, emphasizing that the profit motive should not be predominant and that the charitable activities were satisfactorily demonstrated. The ITAT found no adverse inference on the charitable activities or leasehold land issues, and since the objection regarding franchisee fees had already been addressed in favor of the assessee in a previous order, registration was granted from the date of the application. The appeal was allowed, and the order was pronounced on 14.10.2021. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413692