https://www.taxtmi.com/caselaws?id=764124 The HC upheld ITAT's direction to CIT(E) to grant registration u/s 12AA to the assessee society. CIT(E) had rejected registration claiming the trust's activities constituted trade, commerce or business under proviso to Section 2(15). The HC found that the society's activities were genuinely charitable for public benefit, not commercial in nature. The court emphasized that the Commissioner must satisfy himself about the trust's objects and genuineness of activities before registration. The CIT(E)'s finding that activities were commercial was held incorrect, and the ITAT's order directing registration was upheld as lawful. en-us Wed, 04 Dec 2024 00:00:00 +0530 Mon, 13 Jul 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764124 The HC upheld ITAT's direction to CIT(E) to grant registration u/s 12AA to the assessee society. CIT(E) had rejected registration claiming the trust's activities constituted trade, commerce or business under proviso to Section 2(15). The HC found that the society's activities were genuinely charitable for public benefit, not commercial in nature. The court emphasized that the Commissioner must satisfy himself about the trust's objects and genuineness of activities before registration. The CIT(E)'s finding that activities were commercial was held incorrect, and the ITAT's order directing registration was upheld as lawful. Case-Laws Income Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764124