https://www.taxtmi.com/caselaws?id=773213 The Tribunal allowed the appeal and remanded the matter to CIT(E) for fresh consideration of registration under Section 12A of Income Tax Act, 1961. The assessee-society, running schools for economically weaker students for over 25 years, was denied registration by CIT(E) who rejected the application without proper examination of activities and evidence. The Tribunal held that educational activities constitute charitable purposes under Section 12A and Article 21A of Constitution. CIT(E)'s casual rejection without substantive reasoning violated principles of natural justice. The matter was remitted back with directions to reconsider within three months after providing opportunity of hearing to the assessee-society. en-us Tue, 17 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773213 The Tribunal allowed the appeal and remanded the matter to CIT(E) for fresh consideration of registration under Section 12A of Income Tax Act, 1961. The assessee-society, running schools for economically weaker students for over 25 years, was denied registration by CIT(E) who rejected the application without proper examination of activities and evidence. The Tribunal held that educational activities constitute charitable purposes under Section 12A and Article 21A of Constitution. CIT(E)'s casual rejection without substantive reasoning violated principles of natural justice. The matter was remitted back with directions to reconsider within three months after providing opportunity of hearing to the assessee-society. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773213