https://www.taxtmi.com/caselaws?id=424880 The Tribunal partly allowed the appeal, directing the Commissioner to grant registration under Section 12AA. The trust's activities promoting gymnastics were deemed charitable, despite charging fees and lacking donor addresses for certain donations. The Tribunal considered relevant circulars and legal precedents supporting sports promotion as charitable, emphasizing the trust's focus on gymnastics without involvement in trade or commerce. Verification of donor details and trust operations was requested before granting registration. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sat, 09 Jul 2022 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424880 The Tribunal partly allowed the appeal, directing the Commissioner to grant registration under Section 12AA. The trust's activities promoting gymnastics were deemed charitable, despite charging fees and lacking donor addresses for certain donations. The Tribunal considered relevant circulars and legal precedents supporting sports promotion as charitable, emphasizing the trust's focus on gymnastics without involvement in trade or commerce. Verification of donor details and trust operations was requested before granting registration. Case-Laws Income Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424880