https://www.taxtmi.com/caselaws?id=769510 ITAT Jaipur allowed assessee trust's appeal for statistical purposes regarding registration under section 12AB. The trust operated a dharmshala since 1962, which CIT(E) rejected for registration citing lack of separate books and alleged commercial activities. ITAT held that running a dharmshala cannot be termed commercial activity and should not deny registration on that basis alone. The tribunal granted the trust another opportunity to contest the issues before CIT(E) with proper written submissions, recognizing dharmshala operations as legitimate charitable activities rather than commercial ventures. en-us Mon, 24 Mar 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769510 ITAT Jaipur allowed assessee trust's appeal for statistical purposes regarding registration under section 12AB. The trust operated a dharmshala since 1962, which CIT(E) rejected for registration citing lack of separate books and alleged commercial activities. ITAT held that running a dharmshala cannot be termed commercial activity and should not deny registration on that basis alone. The tribunal granted the trust another opportunity to contest the issues before CIT(E) with proper written submissions, recognizing dharmshala operations as legitimate charitable activities rather than commercial ventures. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769510