https://www.taxtmi.com/caselaws?id=751401 ITAT Delhi allowed the appeal and restored the application for registration u/s 12A to CIT(Exemption). The registration was rejected on grounds that the assessee would promote pharmaceutical business of sponsoring entities. ITAT held that at registration stage, CIT(Exemption) must only examine if objectives are charitable in nature, not their application or actual activities. Imparting disease awareness to patients constitutes charitable activity. The authority cannot reject registration merely because objectives are general in nature or no activities have commenced. Assessment of actual expenditure and activities can be verified later by AO who may seek cancellation if charitable purposes are not fulfilled. en-us Fri, 16 Feb 2024 00:00:00 +0530 Tue, 16 Apr 2024 08:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751401 ITAT Delhi allowed the appeal and restored the application for registration u/s 12A to CIT(Exemption). The registration was rejected on grounds that the assessee would promote pharmaceutical business of sponsoring entities. ITAT held that at registration stage, CIT(Exemption) must only examine if objectives are charitable in nature, not their application or actual activities. Imparting disease awareness to patients constitutes charitable activity. The authority cannot reject registration merely because objectives are general in nature or no activities have commenced. Assessment of actual expenditure and activities can be verified later by AO who may seek cancellation if charitable purposes are not fulfilled. Case-Laws Income Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751401