https://www.taxtmi.com/caselaws?id=766061 ITAT set aside the CIT(E)'s cryptic refusal and directed grant of registration u/s 12AB and approval u/s 80G to the assessee-society, holding its waste-management and public-education activities to be charitable rather than commercial. The tribunal found no doubt on genuineness of activities, noted their alignment with citizens' duty under Article 51A to protect the environment, and held the rejection lacked cogent reasons. Decision: in favour of the assessee; registration and approval to be granted. en-us Thu, 13 Feb 2025 00:00:00 +0530 Mon, 18 Aug 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766061 ITAT set aside the CIT(E)'s cryptic refusal and directed grant of registration u/s 12AB and approval u/s 80G to the assessee-society, holding its waste-management and public-education activities to be charitable rather than commercial. The tribunal found no doubt on genuineness of activities, noted their alignment with citizens' duty under Article 51A to protect the environment, and held the rejection lacked cogent reasons. Decision: in favour of the assessee; registration and approval to be granted. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766061