https://www.taxtmi.com/caselaws?id=422886 The Tribunal held that the absence of a dissolution clause in the Memorandum of Association should not be a reason for rejecting registration under Section 12A of the Act. The rejection based on aims and objects not falling under charitable purposes, specifically running a coaching center, was deemed unjustified as no evidence of such activity was presented. The allegation of non-systematic financial maintenance was rejected, noting previous acceptance of income tax returns. Consequently, the rejection of the registration application was deemed erroneous, and the appellant was granted registration under Section 12AA. en-us Tue, 10 May 2022 00:00:00 +0530 Tue, 24 May 2022 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422886 The Tribunal held that the absence of a dissolution clause in the Memorandum of Association should not be a reason for rejecting registration under Section 12A of the Act. The rejection based on aims and objects not falling under charitable purposes, specifically running a coaching center, was deemed unjustified as no evidence of such activity was presented. The allegation of non-systematic financial maintenance was rejected, noting previous acceptance of income tax returns. Consequently, the rejection of the registration application was deemed erroneous, and the appellant was granted registration under Section 12AA. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422886