https://www.taxtmi.com/caselaws?id=255278 The High Court dismissed the appeal filed by the Revenue against the assessee trust regarding the rejection of registration under section 12A of the Income Tax Act, 1961. The Court held that donations to other trusts from the trust fund constitute genuine charitable activity under section 2(15) of the Act. Additionally, the Court emphasized that the Commissioner must be satisfied with the trust's objectives and activities before granting registration under section 12(A) of the Act, and cannot reject an application solely based on activities not commencing. The decision was based on legal precedents and interpretations supporting the assessee's position. en-us Tue, 18 Nov 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255278 The High Court dismissed the appeal filed by the Revenue against the assessee trust regarding the rejection of registration under section 12A of the Income Tax Act, 1961. The Court held that donations to other trusts from the trust fund constitute genuine charitable activity under section 2(15) of the Act. Additionally, the Court emphasized that the Commissioner must be satisfied with the trust's objectives and activities before granting registration under section 12(A) of the Act, and cannot reject an application solely based on activities not commencing. The decision was based on legal precedents and interpretations supporting the assessee's position. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255278