https://www.taxtmi.com/caselaws?id=243430 The Court dismissed the Tax Case (Appeal), affirming the Tribunal's decision to grant registration under Section 12AA to a trust with both charitable and religious objects. It was held that registration can be granted to such trusts, emphasizing that the Income Tax Act does not differentiate between trusts based on their objects. The Court highlighted that as long as the trust's objects are genuine, registration can be provided, and the trust's activities can be assessed later by the Commissioner. The Court concluded that no legal questions arose for consideration, upholding the registration granted to the trust even before the commencement of activities. en-us Mon, 27 Jan 2014 00:00:00 +0530 Sat, 07 Jun 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243430 The Court dismissed the Tax Case (Appeal), affirming the Tribunal's decision to grant registration under Section 12AA to a trust with both charitable and religious objects. It was held that registration can be granted to such trusts, emphasizing that the Income Tax Act does not differentiate between trusts based on their objects. The Court highlighted that as long as the trust's objects are genuine, registration can be provided, and the trust's activities can be assessed later by the Commissioner. The Court concluded that no legal questions arose for consideration, upholding the registration granted to the trust even before the commencement of activities. Case-Laws Income Tax Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243430