https://www.taxtmi.com/caselaws?id=216103 The Delhi High Court affirmed the ITAT's decision, ruling that the Commissioner/Director is not obligated to assess whether a Trust has initiated charitable activities when evaluating an application for registration under Section 12AA(1)(b) of the Income Tax Act, 1961. The Court clarified that there is no statutory requirement for the Trust to have commenced activities before seeking registration, rejecting the Revenue's argument and dismissing their appeal. en-us Thu, 16 Aug 2012 00:00:00 +0530 Wed, 23 Oct 2013 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216103 The Delhi High Court affirmed the ITAT's decision, ruling that the Commissioner/Director is not obligated to assess whether a Trust has initiated charitable activities when evaluating an application for registration under Section 12AA(1)(b) of the Income Tax Act, 1961. The Court clarified that there is no statutory requirement for the Trust to have commenced activities before seeking registration, rejecting the Revenue's argument and dismissing their appeal. Case-Laws Income Tax Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216103