Assessee, a company with charitable objects, was registered under section 8 of Companies Act, 2013.  It applied for registration under section 12AB. Commissioner rejected application on basis that only part details were submitted by assessee and it did not perform activities of charitable in nature but business activities were visible. On appeal the Tribunal held that  since assessee had replied all issues raised by Commissioner and he did not controvert them and activities undertaken by assessee were interconnected with objects mentioned in memorandum of association which were not of profit motive, Commissioner was not justified in denying registration.  (AY. 2022-23)