Assessee-trust was registered under the Societies Registration Act with the objective of serving the community of serving and retired personnel and their families of First Battalion, Mechanised Infantry Regiment, Madras of the Indian Army, irrespective of religion, caste or creed. Assessee filed an application in Form No. 10AB seeking registration under section 12AB and approval under section 80G along with all relevant supporting documentary evidence. CIT(E) rejected both applications on the ground that no substantial charitable activities were carried out by assessee-trust, which was in violation of sections 11 and 12. On appeal, the Tribunal held that the Assessee-trust was incorporated for a noble cause to provide services to retired military personnel, who were unable to meet the requirements of their dependent family members. Accordingly, the assessee-trust was entitled to be granted registration under section 12AB and approval under section 80G and, therefore, CIT(E)  was directed to grant registration and approval accordingly. (AY. 2024-25)