CIT (E) cannot deny registration U/s 12AB solely on the basis of a presumed commercial nature of the objects: ITAT, Indore.
The Hon’ble Tribunal recently held that the provisions of Section 2(15) and Section 11(4A) permit limited commercial activities when incidental to the attainment of charitable objectives. It was further observed that the CIT(E) cannot deny registration solely on the basis of a presumed commercial nature of the objects unless there is evidence of actual violations of statutory provisions. In light of these findings, the Tribunal directed the CIT(E) to grant registration under Section 12AB.
The copy of the order is as under:
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