https://www.taxtmi.com/caselaws?id=214408 The High Court upheld the Income Tax Appellate Tribunal's decision to grant registration under Section 12AA to a society despite the Commissioner of Income Tax's initial denial. The Court emphasized the need for the Commissioner to verify the genuineness of a trust's activities in line with its objects. As the society's activities aligned with its charitable educational objectives, the Tribunal's decision was affirmed, with the caution that registration could be revoked if the society deviated from its stated purposes. The Court found no substantial question of law and dismissed the revenue's appeal. en-us Thu, 13 Oct 2011 00:00:00 +0530 Thu, 07 May 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214408 The High Court upheld the Income Tax Appellate Tribunal's decision to grant registration under Section 12AA to a society despite the Commissioner of Income Tax's initial denial. The Court emphasized the need for the Commissioner to verify the genuineness of a trust's activities in line with its objects. As the society's activities aligned with its charitable educational objectives, the Tribunal's decision was affirmed, with the caution that registration could be revoked if the society deviated from its stated purposes. The Court found no substantial question of law and dismissed the revenue's appeal. Case-Laws Income Tax Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214408