Assessee granted registration under s.12AA for charitable ex-servicemen company; incidental commercial receipts not trade or business

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....The ITAT allowed the assessee's appeal, set aside the order of the Ld. CIT(E) and directed grant of registration under s.12AA. It held that the assessee, a s.25 company formed to assist ex-servicemen and dependants, demonstrated genuineness and charitable objects; incidental receipts from sale of medicines and other activities did not convert activities into a trade or business. The Tribunal concluded the CIT(E) exceeded permissible inquiry at the registration stage by re-examining merits beyond genuineness and objects, noting prior departmental treatment and exemptions under s.11. Accordingly, registration must be granted, limited to verification of genuineness and conformity with declared charitable objects.....