https://www.taxtmi.com/caselaws?id=67182 Registration under section 12A(a) was available only from the financial year in which the application was made, and retrospective registration from the date of creation was not permitted where the delay was unsupported by sufficient cause. The registration stage was confined to examining the trust's charitable nature and deed framework; objections based on amended objects, alleged undervaluation of trust property, and section 13(1)(b) did not bar registration. A registered amendment made within the trust deed's scope did not establish a new trust, and section 13 issues were to be tested separately in assessment. The refusal of registration was therefore set aside. en-us Mon, 31 May 2004 00:00:00 +0530 Wed, 09 Mar 2011 13:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67182 Registration under section 12A(a) was available only from the financial year in which the application was made, and retrospective registration from the date of creation was not permitted where the delay was unsupported by sufficient cause. The registration stage was confined to examining the trust's charitable nature and deed framework; objections based on amended objects, alleged undervaluation of trust property, and section 13(1)(b) did not bar registration. A registered amendment made within the trust deed's scope did not establish a new trust, and section 13 issues were to be tested separately in assessment. The refusal of registration was therefore set aside. Case-Laws Income Tax Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67182