https://www.taxtmi.com/caselaws?id=461661 The SC upheld the Tribunal's decision granting registration under Section 12AA to an educational trust. The Court found the primary educational objective was charitable, and ancillary distributive objects did not negate the trust's overall charitable purpose. The dissolution clause was deemed compliant, and the CIT's rejection was deemed incorrect. The registration was approved based on the genuine pursuit of educational objectives. en-us Wed, 28 Feb 2024 00:00:00 +0530 Sat, 19 Apr 2025 20:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461661 The SC upheld the Tribunal's decision granting registration under Section 12AA to an educational trust. The Court found the primary educational objective was charitable, and ancillary distributive objects did not negate the trust's overall charitable purpose. The dissolution clause was deemed compliant, and the CIT's rejection was deemed incorrect. The registration was approved based on the genuine pursuit of educational objectives. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461661