https://www.taxtmi.com/highlights?id=70965 Grant of registration u/s 12AB & 80G Denied - receipts from parents of children - The factual aspects clearly demonstrate that the payments made by parents are in the nature of mere voluntary contributions and not in the nature of recovery of charges/fee. Had it been from parents of all children and it would have been systematic in terms of periodicity and amount, there might have been a signal of charge/fee but that is absent. Therefore, the Ld. CIT(E) is not correct in perceiving the amounts received by assessee as charge/fee. - Benefit of registration allowed - AT en-us Tue, 18 Jul 2023 08:13:39 +0530 Tue, 18 Jul 2023 08:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70965 Grant of registration u/s 12AB & 80G Denied - receipts from parents of children - The factual aspects clearly demonstrate that the payments made by parents are in the nature of mere voluntary contributions and not in the nature of recovery of charges/fee. Had it been from parents of all children and it would have been systematic in terms of periodicity and amount, there might have been a signal of charge/fee but that is absent. Therefore, the Ld. CIT(E) is not correct in perceiving the amounts received by assessee as charge/fee. - Benefit of registration allowed - AT Highlights Income Tax Tue, 18 Jul 2023 08:13:39 +0530 https://www.taxtmi.com/highlights?id=70965