https://www.taxtmi.com/caselaws?id=219861 The High Court dismissed the Tax Appeal, affirming the Tribunal's decision to allow the assessee's application for registration under Section 12A of the Income Tax Act. The Court emphasized that the Commissioner's assessment should focus on the Trust's objectives and the genuineness of its activities, rather than the timing of activity commencement. The judgment upheld the principles of fair evaluation and adherence to the legal framework in matters of Trust registration under the Income Tax Act. en-us Mon, 10 Dec 2012 00:00:00 +0530 Sat, 07 Jun 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219861 The High Court dismissed the Tax Appeal, affirming the Tribunal's decision to allow the assessee's application for registration under Section 12A of the Income Tax Act. The Court emphasized that the Commissioner's assessment should focus on the Trust's objectives and the genuineness of its activities, rather than the timing of activity commencement. The judgment upheld the principles of fair evaluation and adherence to the legal framework in matters of Trust registration under the Income Tax Act. Case-Laws Income Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219861