https://www.taxtmi.com/caselaws?id=778220 ITAT set aside the denial of registration under s.12AA and directed the CIT(E) to grant registration, holding the company's activities supportive of ex-servicemen and their dependants to be charitable. The tribunal found receipts from operations did not convert activities into trade or profit-making, and that at registration stage the CIT(E) may only verify genuineness and objects, not re-adjudicate the entire activity. Prior treatment as charitable lent support, and selling medicines to the public was held to provide public relief rather than indicate non-charitable activity. en-us Tue, 10 Jun 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778220 ITAT set aside the denial of registration under s.12AA and directed the CIT(E) to grant registration, holding the company's activities supportive of ex-servicemen and their dependants to be charitable. The tribunal found receipts from operations did not convert activities into trade or profit-making, and that at registration stage the CIT(E) may only verify genuineness and objects, not re-adjudicate the entire activity. Prior treatment as charitable lent support, and selling medicines to the public was held to provide public relief rather than indicate non-charitable activity. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778220