https://www.taxtmi.com/caselaws?id=238717 The Court upheld the Income Tax Appellate Tribunal's decision to grant registration to the Trust under Section 12AA of the Income Tax Act. The Tribunal's reversal of the Commissioner's cancellation of registration was deemed appropriate as the Commissioner failed to provide necessary findings regarding the genuineness of the trust's activities. The Court emphasized that registration is granted based on trust activities, and cancellation can occur if activities are not genuine. As the Commissioner did not follow the required procedure for cancellation, the Tribunal's decision was upheld, and the Revenue's appeal was dismissed. en-us Wed, 21 Aug 2013 00:00:00 +0530 Wed, 30 Oct 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238717 The Court upheld the Income Tax Appellate Tribunal's decision to grant registration to the Trust under Section 12AA of the Income Tax Act. The Tribunal's reversal of the Commissioner's cancellation of registration was deemed appropriate as the Commissioner failed to provide necessary findings regarding the genuineness of the trust's activities. The Court emphasized that registration is granted based on trust activities, and cancellation can occur if activities are not genuine. As the Commissioner did not follow the required procedure for cancellation, the Tribunal's decision was upheld, and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238717