{"id":61305,"date":"2026-06-27T11:46:30","date_gmt":"2026-06-27T06:16:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sree-raja-rajeswari-educational-trust-v-cit-e-2025-215-itd-389-chennai-trib\/"},"modified":"2026-06-27T11:46:30","modified_gmt":"2026-06-27T06:16:30","slug":"sree-raja-rajeswari-educational-trust-v-cit-e-2025-215-itd-389-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sree-raja-rajeswari-educational-trust-v-cit-e-2025-215-itd-389-chennai-trib\/","title":{"rendered":"Sree Raja Rajeswari Educational Trust. v. CIT (E) (2025) 215 ITD 389 (Chennai) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Assessee-trust&#8217;s application for registration under section 12AB was rejected by CIT(E) on allegations of commercial activities and non-charitable application of income. Tribunal held that enquiry at registration stage is limited to examining genuineness of charitable objects and activities, and as assessee&#8217;s objects and activities were found charitable, CIT(E) was required to grant registration under section 12AB. Order of CIT(E) was set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AB: Procedure for fresh registration-Commercial activities and non-charitable application of income-Rejection of application-Enquiry at registration stage is limited to examining genuineness of charitable objects and activities, and as assessee&#8217;s objects and activities were found charitable, CIT(E) was required to grant registration-Order of CIT(E) was set aside. [S.2(15), 11, 12] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61305","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fWN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61305"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61305\/revisions"}],"predecessor-version":[{"id":61306,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61305\/revisions\/61306"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}