https://www.taxtmi.com/caselaws?id=210398 The Tribunal allowed the appeal filed by the assessee, directing the Commissioner of Income Tax to grant registration under section 80G(5) of the Income Tax Act. The Tribunal emphasized that the Trust Deed, when read as a whole, demonstrated compliance with the Income Tax Act, and highlighted the importance of considering the true purpose of the Trust rather than focusing on isolated clauses. The subsequent amendments to the Trust Deed were considered, leading to the decision in favor of the assessee. en-us Fri, 18 Nov 2011 00:00:00 +0530 Fri, 22 Apr 2016 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210398 The Tribunal allowed the appeal filed by the assessee, directing the Commissioner of Income Tax to grant registration under section 80G(5) of the Income Tax Act. The Tribunal emphasized that the Trust Deed, when read as a whole, demonstrated compliance with the Income Tax Act, and highlighted the importance of considering the true purpose of the Trust rather than focusing on isolated clauses. The subsequent amendments to the Trust Deed were considered, leading to the decision in favor of the assessee. Case-Laws Income Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210398