https://www.taxtmi.com/caselaws?id=216915 The Tribunal ruled in favor of the appellant trust, directing the Director to approve the trust under section 80G of the Income Tax Act. Despite the lack of charitable activities in the past three years, the Tribunal found that the trust's objectives aligned with public utility and benefits for the general public. The Tribunal distinguished previous cases cited by the Director and emphasized that meeting other statutory conditions qualified the trust for the certificate. The decision highlighted the trust's approval under section 12A and its formation for public welfare, ultimately overturning the Director's refusal and granting approval under section 80G. en-us Wed, 11 Jul 2012 00:00:00 +0530 Tue, 25 Sep 2012 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216915 The Tribunal ruled in favor of the appellant trust, directing the Director to approve the trust under section 80G of the Income Tax Act. Despite the lack of charitable activities in the past three years, the Tribunal found that the trust's objectives aligned with public utility and benefits for the general public. The Tribunal distinguished previous cases cited by the Director and emphasized that meeting other statutory conditions qualified the trust for the certificate. The decision highlighted the trust's approval under section 12A and its formation for public welfare, ultimately overturning the Director's refusal and granting approval under section 80G. Case-Laws Income Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216915