https://www.taxtmi.com/caselaws?id=779459 ITAT upheld denial of registration under section 12AB, dismissing the assessee-trust's appeals. The tribunal agreed with the CIT(E) that no amount had been spent toward "charity" as envisaged by section 2(15), and the trust's relief-of-the-poor and educational activities failed to satisfy the criteria established by relevant precedents. Consequently, registration under section 12AB was rightly rejected and the appeals were dismissed. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779459 ITAT upheld denial of registration under section 12AB, dismissing the assessee-trust's appeals. The tribunal agreed with the CIT(E) that no amount had been spent toward "charity" as envisaged by section 2(15), and the trust's relief-of-the-poor and educational activities failed to satisfy the criteria established by relevant precedents. Consequently, registration under section 12AB was rightly rejected and the appeals were dismissed. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779459