Charging Fees for Environmental Education Doesn’t Destroy Charity: Delhi ITAT Grants 12A Registration

Sowgood Foundation Vs CIT (Exemption) (ITAT Delhi) Charging Fees for Environmental Education Doesn’t Destroy Charity: Delhi ITAT Grants 12A Registration The Delhi ITAT held that an organisation engaged in environment protection, farming awareness and sustainability education cannot be denied registration under section 12A merely because it earns fee-based receipts from schools or receives payments subjected to TDS. In the case of Sowgood Foundation, the CIT(Exemption) had rejected 12A registration on the ground that the assessee was carrying on commercial activities by providing environmenta...