https://www.taxtmi.com/caselaws?id=785213 Whether activities qualify as "charitable purpose" under s.2(15): ITAT held the trust's activities are purely charitable within s.2(15); the tribunal found CIT(E) impermissibly probed assessment-stage factual matters and there was no challenge to the genuineness of activities. Outcome: activities held charitable. Whether registration under s.12AB and consequent exemption u/s 80G should be granted: on the basis that requisite particulars were furnished and no adverse finding on genuineness existed, ITAT directed grant of registration under s.12A(1)(ac)(iii)/12AB and held the trust eligible for exemption u/s 80G. en-us Mon, 15 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785213 Whether activities qualify as "charitable purpose" under s.2(15): ITAT held the trust's activities are purely charitable within s.2(15); the tribunal found CIT(E) impermissibly probed assessment-stage factual matters and there was no challenge to the genuineness of activities. Outcome: activities held charitable. Whether registration under s.12AB and consequent exemption u/s 80G should be granted: on the basis that requisite particulars were furnished and no adverse finding on genuineness existed, ITAT directed grant of registration under s.12A(1)(ac)(iii)/12AB and held the trust eligible for exemption u/s 80G. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785213