https://www.taxtmi.com/caselaws?id=306425 The tribunal upheld the denial of registration under section 12AA(1)(b)(ii) due to the lack of charitable activities by the assessee society. However, it recognized the society as a "State" entitled to tax immunity under the Income Tax Act, 1961, based on its status and functions under the Government of Odisha. The appeal was allowed partly, granting the society tax immunity as a "State" despite the denial of registration for not meeting charitable intent requirements. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 30 Jan 2023 09:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306425 The tribunal upheld the denial of registration under section 12AA(1)(b)(ii) due to the lack of charitable activities by the assessee society. However, it recognized the society as a "State" entitled to tax immunity under the Income Tax Act, 1961, based on its status and functions under the Government of Odisha. The appeal was allowed partly, granting the society tax immunity as a "State" despite the denial of registration for not meeting charitable intent requirements. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306425