https://www.taxtmi.com/caselaws?id=255673 The High Court of Madras clarified that registration under Section 12AA can be granted to a trust with charitable and religious objects, emphasizing the trust's genuineness and not requiring the commencement of activities at the time of application. The Court upheld previous decisions, stating that the Commissioner can cancel registration if the trust deviates from its objects. In a subsequent case, the Court reaffirmed this stance, dismissing the Revenue's appeal and ruling in favor of granting registration to the trust. en-us Mon, 05 Jan 2015 00:00:00 +0530 Fri, 23 Jan 2015 06:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255673 The High Court of Madras clarified that registration under Section 12AA can be granted to a trust with charitable and religious objects, emphasizing the trust's genuineness and not requiring the commencement of activities at the time of application. The Court upheld previous decisions, stating that the Commissioner can cancel registration if the trust deviates from its objects. In a subsequent case, the Court reaffirmed this stance, dismissing the Revenue's appeal and ruling in favor of granting registration to the trust. Case-Laws Income Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255673