https://www.taxtmi.com/caselaws?id=170245 The Tribunal allowed the appeal, directing the DIT(E) to reconsider the application for registration under section 12A and approval under section 80G(5) in accordance with the Tribunal's findings. The Tribunal held that rejection based on non-commencement of activities and provisions in the trust deed was unjustified, emphasizing that registration under section 12AA does not automatically grant exemption under section 11. The Tribunal highlighted that carrying on trade or business activities is permissible if aligned with the trust's charitable objectives, setting aside the DIT(E)'s decision and instructing registration subject to specified conditions. en-us Fri, 05 Sep 2014 00:00:00 +0530 Tue, 24 Feb 2015 16:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170245 The Tribunal allowed the appeal, directing the DIT(E) to reconsider the application for registration under section 12A and approval under section 80G(5) in accordance with the Tribunal's findings. The Tribunal held that rejection based on non-commencement of activities and provisions in the trust deed was unjustified, emphasizing that registration under section 12AA does not automatically grant exemption under section 11. The Tribunal highlighted that carrying on trade or business activities is permissible if aligned with the trust's charitable objectives, setting aside the DIT(E)'s decision and instructing registration subject to specified conditions. Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170245