https://www.taxtmi.com/caselaws?id=774183 The Appellate Tribunal allowed the trust's appeal and directed the Commissioner to grant registration under section 12AB and consequential exemption under section 80G. The Tribunal held that the trust's skill development activities were genuinely charitable in nature, despite charging a 10% management fee which was deemed reimbursement rather than profit-making. The trust had enrolled 608 candidates in various training programs with 212 already trained. The Tribunal rejected arguments that procedural timing of agreements with NSDC and co-implementation partner undermined the trust's charitable status, emphasizing that formal execution dates may not coincide with activity commencement in government-linked programs. en-us Mon, 30 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774183 The Appellate Tribunal allowed the trust's appeal and directed the Commissioner to grant registration under section 12AB and consequential exemption under section 80G. The Tribunal held that the trust's skill development activities were genuinely charitable in nature, despite charging a 10% management fee which was deemed reimbursement rather than profit-making. The trust had enrolled 608 candidates in various training programs with 212 already trained. The Tribunal rejected arguments that procedural timing of agreements with NSDC and co-implementation partner undermined the trust's charitable status, emphasizing that formal execution dates may not coincide with activity commencement in government-linked programs. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774183