https://www.taxtmi.com/caselaws?id=253038 The High Court upheld the Tribunal's decision to grant registration to a trust under Section 12AA of the Income Tax Act. The Court found the Original Authority's reasons for rejection trivial and not in line with the purpose of a charitable trust. It emphasized that the trust had genuine charitable objectives and rectified the error by granting registration. The Court dismissed the Revenue's appeal, stating no error or substantial question of law arose, and no costs were awarded. en-us Wed, 05 Nov 2014 00:00:00 +0530 Wed, 12 Nov 2014 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253038 The High Court upheld the Tribunal's decision to grant registration to a trust under Section 12AA of the Income Tax Act. The Court found the Original Authority's reasons for rejection trivial and not in line with the purpose of a charitable trust. It emphasized that the trust had genuine charitable objectives and rectified the error by granting registration. The Court dismissed the Revenue's appeal, stating no error or substantial question of law arose, and no costs were awarded. Case-Laws Income Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253038