https://www.taxtmi.com/caselaws?id=755000 ITAT Delhi allowed appeals against denial of registration under sections 12A(1)(ac)(ii) and 80G(5). Revenue authority rejected applications filed in March 2023, claiming no charitable activities were conducted per section 2(15). However, evidence showed land purchase and financial assistance for healthcare education and tribal welfare. Following Ananda Social Educational Trust precedent, ITAT held Commissioner must consider whether trust objects are genuinely charitable and proposed activities align with stated objectives. Court found impugned order resulted in miscarriage of justice, ruling it unjust and illegal. en-us Tue, 02 Jul 2024 00:00:00 +0530 Wed, 03 Jul 2024 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755000 ITAT Delhi allowed appeals against denial of registration under sections 12A(1)(ac)(ii) and 80G(5). Revenue authority rejected applications filed in March 2023, claiming no charitable activities were conducted per section 2(15). However, evidence showed land purchase and financial assistance for healthcare education and tribal welfare. Following Ananda Social Educational Trust precedent, ITAT held Commissioner must consider whether trust objects are genuinely charitable and proposed activities align with stated objectives. Court found impugned order resulted in miscarriage of justice, ruling it unjust and illegal. Case-Laws Income Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755000