https://www.taxtmi.com/caselaws?id=438604 The Tribunal allowed the appeals filed by the assessee, directing the Commissioner of Income Tax (Exemption) to grant registration under section 12AA of the Income-tax Act, 1961 to the trust. The Tribunal found that the trust's activities qualified as 'advancement of general public utility' under section 2(15) of the Act, contrary to the CIT(E)'s rejection based on the belief that the trust only served the statutory liability of another entity. The decision was pronounced in favor of the assessee on 01.06.2023. en-us Thu, 01 Jun 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438604 The Tribunal allowed the appeals filed by the assessee, directing the Commissioner of Income Tax (Exemption) to grant registration under section 12AA of the Income-tax Act, 1961 to the trust. The Tribunal found that the trust's activities qualified as 'advancement of general public utility' under section 2(15) of the Act, contrary to the CIT(E)'s rejection based on the belief that the trust only served the statutory liability of another entity. The decision was pronounced in favor of the assessee on 01.06.2023. Case-Laws Income Tax Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438604