https://www.taxtmi.com/caselaws?id=169120 The Tribunal remanded the matter for re-examination, directing the Commissioner to assess the application afresh considering the trust's objectives and activities. The Tribunal emphasized the importance of examining a trust's objects and activities for registration under section 12AA, highlighting that the commencement of activities is not a decisive factor. The judgment underscores the necessity for a thorough reassessment by tax authorities to ensure the genuineness of charitable trusts and their adherence to stated objectives. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169120 The Tribunal remanded the matter for re-examination, directing the Commissioner to assess the application afresh considering the trust's objectives and activities. The Tribunal emphasized the importance of examining a trust's objects and activities for registration under section 12AA, highlighting that the commencement of activities is not a decisive factor. The judgment underscores the necessity for a thorough reassessment by tax authorities to ensure the genuineness of charitable trusts and their adherence to stated objectives. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169120