https://www.taxtmi.com/caselaws?id=779619 ITAT (Jaipur) set aside the rejection of registration under section 12AA, holding the trust's activities benefit a cross-section of the public (not merely members) and citing precedents that sizable public benefit suffices. The Tribunal found no commercial character in activities and rejected the non-genuineness finding, noting adequate evidence and that use of institutional infrastructure explains low expenses. CIT(E) was directed to admit and reconsider additional evidence after hearing the trust. Appeal allowed for statistical purposes. en-us Thu, 11 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779619 ITAT (Jaipur) set aside the rejection of registration under section 12AA, holding the trust's activities benefit a cross-section of the public (not merely members) and citing precedents that sizable public benefit suffices. The Tribunal found no commercial character in activities and rejected the non-genuineness finding, noting adequate evidence and that use of institutional infrastructure explains low expenses. CIT(E) was directed to admit and reconsider additional evidence after hearing the trust. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779619