https://www.taxtmi.com/caselaws?id=218562 The Tribunal allowed the assessee's appeal, overturning the CIT's decision and directing registration under section 12AA(a) of the Income Tax Act. The Tribunal found no evidence of surplus misuse for non-charitable activities, emphasizing the genuineness of Trust activities and their alignment with educational objectives. The Tribunal concluded that the surplus issue did not justify denial of registration, instructing the CIT to grant registration to the appellant Trust, accepting all grounds of appeal. en-us Mon, 30 Jul 2012 00:00:00 +0530 Fri, 26 Oct 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218562 The Tribunal allowed the assessee's appeal, overturning the CIT's decision and directing registration under section 12AA(a) of the Income Tax Act. The Tribunal found no evidence of surplus misuse for non-charitable activities, emphasizing the genuineness of Trust activities and their alignment with educational objectives. The Tribunal concluded that the surplus issue did not justify denial of registration, instructing the CIT to grant registration to the appellant Trust, accepting all grounds of appeal. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218562