https://www.taxtmi.com/caselaws?id=780686 ITAT JAIPUR - AT allowed the appeal, holding that exemption under s.11 cannot be denied merely because the assessee did not place the earlier 12AA/12A registration on record when a fresh certificate covering AY 2022-23-2026-27 was produced; corpus donation treated as voluntary; assessee applied 87.87% of receipts to charitable purposes; and receipts for medical services were not commercial and constituted less than 20% of total receipts, so proviso to s.2(15) was inapplicable. en-us Thu, 30 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780686 ITAT JAIPUR - AT allowed the appeal, holding that exemption under s.11 cannot be denied merely because the assessee did not place the earlier 12AA/12A registration on record when a fresh certificate covering AY 2022-23-2026-27 was produced; corpus donation treated as voluntary; assessee applied 87.87% of receipts to charitable purposes; and receipts for medical services were not commercial and constituted less than 20% of total receipts, so proviso to s.2(15) was inapplicable. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780686