https://www.taxtmi.com/caselaws?id=256495 ITAT, Hyderabad set aside the DIT(Exemption)'s refusal to register the assessee trust under s.12AA and directed that registration be granted. The tribunal held the DIT exceeded the scope of s.12AA by denying registration on grounds of alleged breach of s.13(1)(b) despite not doubting the genuineness of the trust's activities or the charitable nature of its objects. Decision in favour of the assessee trust. en-us Wed, 27 Aug 2014 00:00:00 +0530 Fri, 03 Oct 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256495 ITAT, Hyderabad set aside the DIT(Exemption)'s refusal to register the assessee trust under s.12AA and directed that registration be granted. The tribunal held the DIT exceeded the scope of s.12AA by denying registration on grounds of alleged breach of s.13(1)(b) despite not doubting the genuineness of the trust's activities or the charitable nature of its objects. Decision in favour of the assessee trust. Case-Laws Income Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256495