https://www.taxtmi.com/caselaws?id=298524 The appeal against the rejection of registration under section 12A of the Income-tax Act by a development authority was dismissed by the Tribunal. The Tribunal found that the nature of activities did not align with charitable purposes as per Section 2(15) and that the appellant did not qualify as a charitable institute or trust. Citing a similar case involving another authority, the Tribunal upheld the decision based on continuity of activities and precedent set in the previous case. The appeal was dismissed in line with the decision in Punjab Urban Development Authority v. CIT. en-us Wed, 27 Apr 2011 00:00:00 +0530 Mon, 08 Nov 2021 18:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298524 The appeal against the rejection of registration under section 12A of the Income-tax Act by a development authority was dismissed by the Tribunal. The Tribunal found that the nature of activities did not align with charitable purposes as per Section 2(15) and that the appellant did not qualify as a charitable institute or trust. Citing a similar case involving another authority, the Tribunal upheld the decision based on continuity of activities and precedent set in the previous case. The appeal was dismissed in line with the decision in Punjab Urban Development Authority v. CIT. Case-Laws Income Tax Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298524