https://www.taxtmi.com/caselaws?id=221611 The High Court allowed the appeal, ruling in favor of the assessee on all issues. It held that registration under Section 12AA should focus on the genuineness of the trust's objects, not its activities. The Court emphasized that promotional activities, like using a family concern's logo, should not be the sole basis for denial if the trust's objectives are genuinely charitable. The Tribunal's order denying registration and approval was deemed unjustified as the trust's objects were charitable, even though activities had not yet commenced. The Court clarified that income exemption claims would be assessed upon filing returns as per the law. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 24 Oct 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221611 The High Court allowed the appeal, ruling in favor of the assessee on all issues. It held that registration under Section 12AA should focus on the genuineness of the trust's objects, not its activities. The Court emphasized that promotional activities, like using a family concern's logo, should not be the sole basis for denial if the trust's objectives are genuinely charitable. The Tribunal's order denying registration and approval was deemed unjustified as the trust's objects were charitable, even though activities had not yet commenced. The Court clarified that income exemption claims would be assessed upon filing returns as per the law. Case-Laws Income Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221611