https://www.taxtmi.com/caselaws?id=788735 Contractual receipts between two charitable entities do not by themselves negate charitable character where the trust's objects, beneficiary details and supporting documents show that services were extended to students and candidates from government schools without monetary consideration. The ITAT Delhi noted that the factual and legal basis for treating the activity as paid service had not been properly examined. It therefore held that cancellation of approval or registration could not be sustained without fresh inquiry, and restored the matter to the Commissioner of Income-tax (Exemption) for reconsideration on merits, leaving the substantive question open. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788735 Contractual receipts between two charitable entities do not by themselves negate charitable character where the trust's objects, beneficiary details and supporting documents show that services were extended to students and candidates from government schools without monetary consideration. The ITAT Delhi noted that the factual and legal basis for treating the activity as paid service had not been properly examined. It therefore held that cancellation of approval or registration could not be sustained without fresh inquiry, and restored the matter to the Commissioner of Income-tax (Exemption) for reconsideration on merits, leaving the substantive question open. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788735