https://www.taxtmi.com/caselaws?id=118759 The Tribunal upheld the Commissioner of Income-tax's decision to deny registration under section 12A, refuse to condone the delay in filing the application, and reject exemption under section 80G for a trust involved in temple and worship management. The Tribunal found the trust lacked evidence of genuine activities, failed to utilize funds for charitable purposes, and had questionable financial transactions, leading to the dismissal of the appeal. The denial of registration and exemption was deemed justified due to the trust's failure to meet the criteria for charitable institution status. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118759 The Tribunal upheld the Commissioner of Income-tax's decision to deny registration under section 12A, refuse to condone the delay in filing the application, and reject exemption under section 80G for a trust involved in temple and worship management. The Tribunal found the trust lacked evidence of genuine activities, failed to utilize funds for charitable purposes, and had questionable financial transactions, leading to the dismissal of the appeal. The denial of registration and exemption was deemed justified due to the trust's failure to meet the criteria for charitable institution status. Case-Laws Income Tax Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118759