https://www.taxtmi.com/caselaws?id=235815 The Tribunal directed the Director of Income-tax (Exemption) to grant registration under Section 12AA to the Trust, emphasizing the genuineness of the Trust's objectives and activities. The Court upheld the Tribunal's decision, highlighting the Commissioner's power to cancel registration if Trust activities are later found to be non-genuine. The Court concluded that denial of registration solely based on inactivity is not justified, and cancellation can occur if activities are proven non-genuine later on. The Tax Appeal was disposed of accordingly. en-us Tue, 02 Apr 2013 00:00:00 +0530 Thu, 25 Jul 2013 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235815 The Tribunal directed the Director of Income-tax (Exemption) to grant registration under Section 12AA to the Trust, emphasizing the genuineness of the Trust's objectives and activities. The Court upheld the Tribunal's decision, highlighting the Commissioner's power to cancel registration if Trust activities are later found to be non-genuine. The Court concluded that denial of registration solely based on inactivity is not justified, and cancellation can occur if activities are proven non-genuine later on. The Tax Appeal was disposed of accordingly. Case-Laws Income Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235815