The Income Tax Tribunal on Friday rejected former Congress President Rahul Gandhi's application to make Young India a charitable trust.

Rahul Gandhi had filed an application to make Young India a charitable trust. Rejecting the application, the tribunal said in its order that it is a commercial organization.

This means that the Rs 100 crore income tax case against Rahul Gandhi will be reopened.

In its order, the I-T tribunal said, "No genuine activities have been carried out by the assessee either in furtherance of its objects or otherwise, which can be held to be for charitable purpose because one of the so-called purpose of acquiring Associated Journals Ltd [AJL] was not carried out at all."

"Otherwise, also, we have already discussed and given our categorical findings that till the grant of the registration and surrender made by the assessee, no worthwhile activities were carried out by AJL."

"In fact, what it turns out to be is that, the assessee has acquired AJL, a company that owns property worth hundreds of crores from which the AJL had been enjoying only rental income," the tribunal said.