Assessee-trust, engaged in business of promoting environmental sustainability by encouraging use of electric vehicles, reducing carbon emissions and supporting scalable and climate-resilient transportation solutions as part of its CSR vision. CIT(E)  denied grant of registration under section 12AA and 80G, stating that rental activity of assessee showed that it was commercial in nature and assessee was engaged in commercial activities. On appeal, the Tribunal held that there was no profit motive involved in projects undertaken by the assessee and activities undertaken by the assessee aligned with the object of trust, which was to ensure empowerment of marginalised sections of society, such as women over tribal schedule caste persons, etc. Since activities of assessee-trust were charitable in nature and had been undertaken in a professional manner, where each activity was governed by agreements entered into with various parties, including beneficiaries, to ensure that desired activities were performed and accomplished, right from raising funds to deployment of funds, CIT(E)  was directed to grant registration under sections 12AA and 80G.  (AY. 2024-25)