https://www.taxtmi.com/caselaws?id=755423 ITAT Delhi upheld CIT(E)'s rejection of registration under section 12AA. The appellant company's objects did not qualify as charitable under section 2(15) of the Act. Despite stated aims of establishing ashrams, educational facilities, and aid for poor/destitute, the company's actual objects included organizing seminars and exhibitions not benefiting public at large. No charitable activities were conducted per financial statements. Filing ITR-6 instead of required ITR-7 indicated business operations rather than charitable purpose. Appeal dismissed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Fri, 12 Jul 2024 08:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755423 ITAT Delhi upheld CIT(E)'s rejection of registration under section 12AA. The appellant company's objects did not qualify as charitable under section 2(15) of the Act. Despite stated aims of establishing ashrams, educational facilities, and aid for poor/destitute, the company's actual objects included organizing seminars and exhibitions not benefiting public at large. No charitable activities were conducted per financial statements. Filing ITR-6 instead of required ITR-7 indicated business operations rather than charitable purpose. Appeal dismissed. Case-Laws Income Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755423