https://www.taxtmi.com/caselaws?id=249997 Registration under the income-tax law is available only to a trust or institution, and the authority must examine the statutory requirements before deciding an for registration. Here, objections had been raised about the trust deed and the validity of the trust, while the assessee contended that the Indian Trust Act did not govern a public charitable trust and that only the charitable objects and genuineness of activities were relevant. As those factual and legal issues had not been properly established, the matter was remanded for fresh consideration after giving a reasonable opportunity of hearing, including examination of the trust's validity and, if valid, its objects and genuineness of activities. en-us Fri, 04 Jul 2014 00:00:00 +0530 Wed, 30 Jul 2014 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249997 Registration under the income-tax law is available only to a trust or institution, and the authority must examine the statutory requirements before deciding an for registration. Here, objections had been raised about the trust deed and the validity of the trust, while the assessee contended that the Indian Trust Act did not govern a public charitable trust and that only the charitable objects and genuineness of activities were relevant. As those factual and legal issues had not been properly established, the matter was remanded for fresh consideration after giving a reasonable opportunity of hearing, including examination of the trust's validity and, if valid, its objects and genuineness of activities. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249997