https://www.taxtmi.com/caselaws?id=448008 ITAT Raipur allowed the appeal challenging rejection of registration under section 12AA. CIT(E) had rejected the application stating the trust was not engaged in charitable activities but in advancement of general public utility exceeding the 20% limit, treating Dharmashala operations as trade/commerce. ITAT held that following SC decision in Ananda case, trust objects rather than actual activities should be examined for registration purposes. Since the trust was formed with charitable objects eligible for approval and department had previously granted registration, the rejection was erroneous application of law. Registration was directed to be granted. en-us Tue, 04 Jul 2023 00:00:00 +0530 Tue, 09 Jan 2024 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448008 ITAT Raipur allowed the appeal challenging rejection of registration under section 12AA. CIT(E) had rejected the application stating the trust was not engaged in charitable activities but in advancement of general public utility exceeding the 20% limit, treating Dharmashala operations as trade/commerce. ITAT held that following SC decision in Ananda case, trust objects rather than actual activities should be examined for registration purposes. Since the trust was formed with charitable objects eligible for approval and department had previously granted registration, the rejection was erroneous application of law. Registration was directed to be granted. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448008