https://www.taxtmi.com/caselaws?id=448607 The ITAT Raipur allowed an appeal against rejection of registration under section 12AB. The court held that registration cannot be denied based on assessment of actual activities carried out by the society. Following SC precedent in Ananda Social Educational Trust, the court emphasized that charitable objects of the society, not actual activities, should be the determining factor for registration. Since the society had charitable objects and previously obtained registration under section 12AA, the rejection was deemed erroneous application of law. The ITAT directed grant of registration under section 12AB. en-us Mon, 22 Jan 2024 00:00:00 +0530 Tue, 23 Jan 2024 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448607 The ITAT Raipur allowed an appeal against rejection of registration under section 12AB. The court held that registration cannot be denied based on assessment of actual activities carried out by the society. Following SC precedent in Ananda Social Educational Trust, the court emphasized that charitable objects of the society, not actual activities, should be the determining factor for registration. Since the society had charitable objects and previously obtained registration under section 12AA, the rejection was deemed erroneous application of law. The ITAT directed grant of registration under section 12AB. Case-Laws Income Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448607