https://www.taxtmi.com/caselaws?id=244607 The Appellate Tribunal held that the rejection of registration of a Charitable Institution without providing an opportunity of being heard was against the law. It emphasized that lack of immediate charitable activities at the initial stage should not be the sole ground for rejection. The Tribunal focused on the Trust's genuine efforts towards its charitable goals, highlighting that registration should not be denied based solely on the absence of immediate activities. Consequently, the Tribunal allowed the appeal and directed the grant of registration under section 12A of the Income-tax Act, 1961, emphasizing procedural fairness and evaluating charitable activities in light of the Trust's objectives and efforts. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 23 Mar 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244607 The Appellate Tribunal held that the rejection of registration of a Charitable Institution without providing an opportunity of being heard was against the law. It emphasized that lack of immediate charitable activities at the initial stage should not be the sole ground for rejection. The Tribunal focused on the Trust's genuine efforts towards its charitable goals, highlighting that registration should not be denied based solely on the absence of immediate activities. Consequently, the Tribunal allowed the appeal and directed the grant of registration under section 12A of the Income-tax Act, 1961, emphasizing procedural fairness and evaluating charitable activities in light of the Trust's objectives and efforts. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244607