https://www.taxtmi.com/caselaws?id=419684 The Tribunal allowed the appeal, determining that the appellant trust was eligible for registration under section 12AA of the Income Tax Act. It was found that the trust primarily operated an educational institution with surplus funds falling within the acceptable range. Emphasizing the charitable nature of the trust's activities and the proper utilization of funds for educational purposes, the Tribunal directed the Commissioner to grant registration to the appellant trust. en-us Tue, 15 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419684 The Tribunal allowed the appeal, determining that the appellant trust was eligible for registration under section 12AA of the Income Tax Act. It was found that the trust primarily operated an educational institution with surplus funds falling within the acceptable range. Emphasizing the charitable nature of the trust's activities and the proper utilization of funds for educational purposes, the Tribunal directed the Commissioner to grant registration to the appellant trust. Case-Laws Income Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419684