https://www.taxtmi.com/caselaws?id=782359 ITAT Bangalore set aside the order cancelling the assessee-trust's registration u/s 12AB and provisional registration. ITAT held that promoting yoga falls within "charitable purpose" u/s 2(15) and noted that receipt of yoga class fees and commencement of activities were evident from the financial statements, contradicting CIT(E)'s finding that activities had not begun. The rejection of the registration application was therefore held improper. The matter was remanded to CIT(E) to re-examine genuineness of activities on merits after granting the assessee an opportunity of hearing. The appeal was allowed for statistical purposes. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782359 ITAT Bangalore set aside the order cancelling the assessee-trust's registration u/s 12AB and provisional registration. ITAT held that promoting yoga falls within "charitable purpose" u/s 2(15) and noted that receipt of yoga class fees and commencement of activities were evident from the financial statements, contradicting CIT(E)'s finding that activities had not begun. The rejection of the registration application was therefore held improper. The matter was remanded to CIT(E) to re-examine genuineness of activities on merits after granting the assessee an opportunity of hearing. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782359