2011 (6) TMI 763

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..... Vijayakumar, CIT-DR O R D E R PER Dr. O.K. NARAYANAN, VICE-PRESIDENT These two appeals are filed by the assessee. These appeals are directed against the orders of the Director of Income-tax (Exemptions) at Chennai dated 26.11.2010. The Director of Income-tax (Exemptions) has rejected the applications put in by the assessee for registration under sec.12AA and approval under sec. 80G. ....

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....he betterment of the society and for the purpose of educating the society. We find that publishing of newspapers can be either commercial or charitable activity, but depending on the facts and circumstances of each case. 4. The Director of Income-tax (Exemptions) in his order has not stated as to why he has come to a finding that the objects of the assessee in the matter of printing and publish....