https://www.taxtmi.com/caselaws?id=414636 The tribunal found in favor of the appellant, concluding that the Commissioner of Income Tax (Exemptions) was unjustified in denying registration under section 12AA. The tribunal determined that the appellant's objectives, focused on the welfare of small and marginal farmers, qualified as "relief of the poor" under the charitable purpose definition. Therefore, the impugned order was set aside, and the CIT(E) was directed to grant registration under section 12AA of the Act. The appeal of the assessee was allowed. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414636 The tribunal found in favor of the appellant, concluding that the Commissioner of Income Tax (Exemptions) was unjustified in denying registration under section 12AA. The tribunal determined that the appellant's objectives, focused on the welfare of small and marginal farmers, qualified as "relief of the poor" under the charitable purpose definition. Therefore, the impugned order was set aside, and the CIT(E) was directed to grant registration under section 12AA of the Act. The appeal of the assessee was allowed. Case-Laws Income Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414636