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